https://www.taxtmi.com/caselaws?id=762857 The HC set aside an order issued under Section 74 of CGST/SGST Acts due to procedural irregularity. The petitioner received notices under both Section 73 and Section 74 for the same issues. While the petitioner replied to the Section 73 notice after the Section 74 notice was issued, the officer proceeded with Section 74 proceedings without considering this reply. The court found the officer erred in concluding proceedings as if no reply was submitted, given the timeline and circumstances. The matter was remanded to the officer for fresh consideration, with the petitioner granted opportunity to file detailed reply and participate in proceedings. en-us Wed, 06 Nov 2024 00:00:00 +0530 Wed, 02 Jul 2025 14:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762857 The HC set aside an order issued under Section 74 of CGST/SGST Acts due to procedural irregularity. The petitioner received notices under both Section 73 and Section 74 for the same issues. While the petitioner replied to the Section 73 notice after the Section 74 notice was issued, the officer proceeded with Section 74 proceedings without considering this reply. The court found the officer erred in concluding proceedings as if no reply was submitted, given the timeline and circumstances. The matter was remanded to the officer for fresh consideration, with the petitioner granted opportunity to file detailed reply and participate in proceedings. Case-Laws GST Wed, 06 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762857