https://www.taxtmi.com/caselaws?id=781199 HC remitted the matter to the respondent for fresh examination of whether the machinery under Section 74 applies or proceedings should have been under Section 73 by exercising powers under Section 75(2). The petitioner had already paid the tax and limited its challenge to imposition of penalty and invocation of Section 74. The respondent must complete the exercise within three months of receipt of the order, subject to the petitioner filing a detailed reply treating the impugned order as a show cause notice within thirty days. Petition disposed. en-us Thu, 06 Nov 2025 00:00:00 +0530 Wed, 12 Nov 2025 08:17:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781199 HC remitted the matter to the respondent for fresh examination of whether the machinery under Section 74 applies or proceedings should have been under Section 73 by exercising powers under Section 75(2). The petitioner had already paid the tax and limited its challenge to imposition of penalty and invocation of Section 74. The respondent must complete the exercise within three months of receipt of the order, subject to the petitioner filing a detailed reply treating the impugned order as a show cause notice within thirty days. Petition disposed. Case-Laws GST Thu, 06 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781199