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    <title>2024 (8) TMI 982 - RAJASTHAN HIGH COURT</title>
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    <description>HC dismisses challenge to show cause notice under Section 74 of CGST Act. Court finds respondents not restricted to Section 73 and have liberty to proceed under applicable provisions. Petitioner&#039;s challenge deemed premature, with instructions to file reply within 30 days. Authority allowed to continue proceedings based on prima facie suppression findings.</description>
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      <description>HC dismisses challenge to show cause notice under Section 74 of CGST Act. Court finds respondents not restricted to Section 73 and have liberty to proceed under applicable provisions. Petitioner&#039;s challenge deemed premature, with instructions to file reply within 30 days. Authority allowed to continue proceedings based on prima facie suppression findings.</description>
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