https://www.taxtmi.com/caselaws?id=792722 Sections 73 and 74 of the CGST Act operate in different fields, so closure of proceedings under Section 73 on similar documents did not by itself bar separate action under Section 74; the petitioner's material remained open to independent scrutiny by the competent authority. The Court also held that where an efficacious statutory appeal was available, issues concerning appreciation of evidence, opportunity to produce additional material, and pre-deposit were matters for the appellate authority, so writ interference was declined and the petitioner was relegated to appeal. en-us Fri, 29 May 2026 00:00:00 +0530 Tue, 02 Jun 2026 08:47:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792722 Sections 73 and 74 of the CGST Act operate in different fields, so closure of proceedings under Section 73 on similar documents did not by itself bar separate action under Section 74; the petitioner's material remained open to independent scrutiny by the competent authority. The Court also held that where an efficacious statutory appeal was available, issues concerning appreciation of evidence, opportunity to produce additional material, and pre-deposit were matters for the appellate authority, so writ interference was declined and the petitioner was relegated to appeal. Case-Laws GST Fri, 29 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792722