https://www.taxtmi.com/caselaws?id=767915 GST demand proceedings were treated in substance as proceedings under Section 73 because the order did not disclose the ingredients required for Section 74. As the order was passed ex parte without sufficient opportunity, the HC set it aside and remitted the matter for fresh adjudication. The respondent was directed to proceed under Section 73(9), after which the petitioner could pursue relief under the amnesty scheme in Section 128A. en-us Wed, 19 Mar 2025 00:00:00 +0530 Thu, 27 Mar 2025 08:36:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767915 GST demand proceedings were treated in substance as proceedings under Section 73 because the order did not disclose the ingredients required for Section 74. As the order was passed ex parte without sufficient opportunity, the HC set it aside and remitted the matter for fresh adjudication. The respondent was directed to proceed under Section 73(9), after which the petitioner could pursue relief under the amnesty scheme in Section 128A. Case-Laws GST Wed, 19 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767915