https://www.taxtmi.com/caselaws?id=460649 HC held that invocation of jurisdiction under Section 73 of the RGST/CGST Act, 2017 was invalid where proceedings had already been initiated under Section 61 and the taxpayer had furnished an explanation. Because the show-cause notice was based solely on discrepancies in the return, the proper officer was required to consider the Section 61 response and arrive at satisfaction before issuing a Section 73 notice. Failure to follow Section 61's mandate rendered the Section 73 proceedings and related actions void; the show-cause notice and consequent actions were set aside and the petition allowed. en-us Wed, 17 Jan 2024 00:00:00 +0530 Fri, 10 Oct 2025 14:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=460649 HC held that invocation of jurisdiction under Section 73 of the RGST/CGST Act, 2017 was invalid where proceedings had already been initiated under Section 61 and the taxpayer had furnished an explanation. Because the show-cause notice was based solely on discrepancies in the return, the proper officer was required to consider the Section 61 response and arrive at satisfaction before issuing a Section 73 notice. Failure to follow Section 61's mandate rendered the Section 73 proceedings and related actions void; the show-cause notice and consequent actions were set aside and the petition allowed. Case-Laws GST Wed, 17 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=460649