https://www.taxtmi.com/caselaws?id=781195 HC held that Section 61 creates an embargo on further demands once a taxpayer's explanation has been accepted, and that "further action" in Section 61(2) includes demands under Section 73. Because Section 73 lacks a non-obstante clause, issuance of a show-cause notice and demand on the same grounds after prior acceptance of the explanation was untenable. The SCN dated 29 May 2024 and the consequent order dated 28 Aug 2024 were quashed and the petition disposed of. en-us Fri, 31 Oct 2025 00:00:00 +0530 Wed, 12 Nov 2025 08:17:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781195 HC held that Section 61 creates an embargo on further demands once a taxpayer's explanation has been accepted, and that "further action" in Section 61(2) includes demands under Section 73. Because Section 73 lacks a non-obstante clause, issuance of a show-cause notice and demand on the same grounds after prior acceptance of the explanation was untenable. The SCN dated 29 May 2024 and the consequent order dated 28 Aug 2024 were quashed and the petition disposed of. Case-Laws GST Fri, 31 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781195