Fresh GST demand under Sections 73 and 161 treated as show cause; earlier order infructuous, petition dismissed, remand ordered https://www.taxtmi.com/highlights?id=94661 HC held that the challenge to the original order u/s 73 pursuant to DRC-01 dated 30.05.2024 was infructuous, as the earlier demand dated 24.08.2024 stood obliterated and substituted by a revised order dated 18.03.2025 under s.161, raising a fresh demand of Rs. 3,85,35,356/- on different grounds. Observing that the petitioner did not cooperate or respond to notices dated 05.12.2024 and 25.01.2025, HC nevertheless remitted the matter to the 2nd respondent to pass a fresh order in lieu of the order dated 18.03.2025. The order dated 18.03.2025 is to operate as a show cause notice. Petition dismissed. en-us Mon, 01 Dec 2025 14:56:40 +0530 Mon, 01 Dec 2025 14:56:40 +0530 TaxTMI RSS Generator Fresh GST demand under Sections 73 and 161 treated as show cause; earlier order infructuous, petition dismissed, remand ordered https://www.taxtmi.com/highlights?id=94661 HC held that the challenge to the original order u/s 73 pursuant to DRC-01 dated 30.05.2024 was infructuous, as the earlier demand dated 24.08.2024 stood obliterated and substituted by a revised order dated 18.03.2025 under s.161, raising a fresh demand of Rs. 3,85,35,356/- on different grounds. Observing that the petitioner did not cooperate or respond to notices dated 05.12.2024 and 25.01.2025, HC nevertheless remitted the matter to the 2nd respondent to pass a fresh order in lieu of the order dated 18.03.2025. The order dated 18.03.2025 is to operate as a show cause notice. Petition dismissed. Highlights GST Mon, 01 Dec 2025 14:56:40 +0530 https://www.taxtmi.com/highlights?id=94661