https://www.taxtmi.com/caselaws?id=769458 Proceedings initiated under Section 74 of the Karnataka GST Act were directed to be treated as proceedings under Section 73, with the taxpayer given liberty to file reply materials and seek consideration under the Amnesty Scheme in Section 128A. The court did not sustain the challenge to the notice entirely, but preserved the petitioner's procedural rights by permitting participation in the proceedings and access to any statutory amnesty available in accordance with law. The operative effect was a conversion of the statutory basis of the proceedings, rather than their quashing, while safeguarding the taxpayer's opportunity to respond. en-us Tue, 01 Apr 2025 00:00:00 +0530 Fri, 25 Apr 2025 08:53:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769458 Proceedings initiated under Section 74 of the Karnataka GST Act were directed to be treated as proceedings under Section 73, with the taxpayer given liberty to file reply materials and seek consideration under the Amnesty Scheme in Section 128A. The court did not sustain the challenge to the notice entirely, but preserved the petitioner's procedural rights by permitting participation in the proceedings and access to any statutory amnesty available in accordance with law. The operative effect was a conversion of the statutory basis of the proceedings, rather than their quashing, while safeguarding the taxpayer's opportunity to respond. Case-Laws GST Tue, 01 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769458