https://www.taxtmi.com/caselaws?id=788145 Proceedings under Section 74 of the CGST Act are described as a self-contained adjudicatory mechanism for tax not paid, short paid, erroneous refund, or wrongful input tax credit, and they are not made dependent on action under Section 67. The note states that material gathered in an allegedly illegal search is not excluded merely on that ground if it is relevant and the statute does not prohibit its use. It also says the proper officer may rely on material received from another Commissionerate, provided the noticee can contest it in adjudication, and threshold writ interference with a show cause notice is ordinarily premature. en-us Wed, 11 Mar 2026 00:00:00 +0530 Tue, 17 Mar 2026 08:23:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788145 Proceedings under Section 74 of the CGST Act are described as a self-contained adjudicatory mechanism for tax not paid, short paid, erroneous refund, or wrongful input tax credit, and they are not made dependent on action under Section 67. The note states that material gathered in an allegedly illegal search is not excluded merely on that ground if it is relevant and the statute does not prohibit its use. It also says the proper officer may rely on material received from another Commissionerate, provided the noticee can contest it in adjudication, and threshold writ interference with a show cause notice is ordinarily premature. Case-Laws GST Wed, 11 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788145