https://www.taxtmi.com/caselaws?id=762856 The Punjab and Haryana HC quashed proceedings under Section 74 of CGST Act, 2017 initiated after dropping Section 61 proceedings. The court held that once the Proper Officer independently dropped Section 61 proceedings, subsequent initiation of Section 74 proceedings was vitiated. The officer's conclusion that the petitioner's reply was unsatisfactory contradicted the earlier decision to drop proceedings. The court found the Section 74 proceedings invalid without examining natural justice violations, as the procedural requirements were not met. The order dated 14.06.2023 and notice dated 21.04.2023 were quashed. en-us Mon, 04 Nov 2024 00:00:00 +0530 Thu, 10 Apr 2025 13:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762856 The Punjab and Haryana HC quashed proceedings under Section 74 of CGST Act, 2017 initiated after dropping Section 61 proceedings. The court held that once the Proper Officer independently dropped Section 61 proceedings, subsequent initiation of Section 74 proceedings was vitiated. The officer's conclusion that the petitioner's reply was unsatisfactory contradicted the earlier decision to drop proceedings. The court found the Section 74 proceedings invalid without examining natural justice violations, as the procedural requirements were not met. The order dated 14.06.2023 and notice dated 21.04.2023 were quashed. Case-Laws GST Mon, 04 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762856