https://www.taxtmi.com/caselaws?id=776294 The HC held that once proceedings under Section 61(3) were dropped after a satisfactory response by the petitioner, the proper officer could not initiate proceedings under Section 73 for the same period. However, Section 74, which addresses fraud, willful misstatement, or suppression, is distinct and may be invoked even after Section 61 proceedings are dropped, as fraud may not be apparent during initial scrutiny. The court found a specific case of fraud against the petitioner, noting the petitioner's conduct, including cancellation of registration soon after the Section 61 notice. Consequently, the initiation of proceedings under Section 74 was upheld, and the petition challenging this was dismissed. en-us Thu, 17 Jul 2025 00:00:00 +0530 Thu, 07 Aug 2025 07:56:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776294 The HC held that once proceedings under Section 61(3) were dropped after a satisfactory response by the petitioner, the proper officer could not initiate proceedings under Section 73 for the same period. However, Section 74, which addresses fraud, willful misstatement, or suppression, is distinct and may be invoked even after Section 61 proceedings are dropped, as fraud may not be apparent during initial scrutiny. The court found a specific case of fraud against the petitioner, noting the petitioner's conduct, including cancellation of registration soon after the Section 61 notice. Consequently, the initiation of proceedings under Section 74 was upheld, and the petition challenging this was dismissed. Case-Laws GST Thu, 17 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776294