https://www.taxtmi.com/caselaws?id=775549 The HC held that issuance of separate SCNs under Sections 73 and 74 of the WBGST/CGST Act for the same period is valid, as the grounds differ-Section 73 addresses non-fraudulent tax discrepancies, while Section 74 concerns fraud or willful suppression. The challenge to the SCN's vagueness was rejected since the notice referenced relevant GSTR-1 tables and complied with procedural rules, and the petitioner failed to adequately contest it. The Court declined to entertain the petitioner's claim based on the non-constitution of the appellate tribunal, emphasizing that the demand in Form GST APL04 dated 27th December 2023 is final. Consequently, demands in the show-cause notice dated 13th May 2024 were quashed, and the demand in DRC 07 dated 19th July 2024 was set aside. The matter was remanded with directions to issue a fresh demand notice consistent with the Court's findings. en-us Mon, 21 Jul 2025 00:00:00 +0530 Sat, 26 Jul 2025 08:39:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775549 The HC held that issuance of separate SCNs under Sections 73 and 74 of the WBGST/CGST Act for the same period is valid, as the grounds differ-Section 73 addresses non-fraudulent tax discrepancies, while Section 74 concerns fraud or willful suppression. The challenge to the SCN's vagueness was rejected since the notice referenced relevant GSTR-1 tables and complied with procedural rules, and the petitioner failed to adequately contest it. The Court declined to entertain the petitioner's claim based on the non-constitution of the appellate tribunal, emphasizing that the demand in Form GST APL04 dated 27th December 2023 is final. Consequently, demands in the show-cause notice dated 13th May 2024 were quashed, and the demand in DRC 07 dated 19th July 2024 was set aside. The matter was remanded with directions to issue a fresh demand notice consistent with the Court's findings. Case-Laws GST Mon, 21 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775549