https://www.taxtmi.com/caselaws?id=793371 GST proceedings under Section 74 may be initiated where scrutiny of the taxpayer's own records discloses a mistake or shortfall, and the threshold for invoking the extended period is lower than under the earlier indirect tax regime; a challenge on the ground that the lapse is merely technical or jurisdictional is not excluded on that basis alone. In relation to goods sent for job work under Section 143 read with Rule 45, proper accounts and prescribed reporting remain mandatory, but a plea of revenue neutrality is a factual issue requiring verification. The demand was not finally sustained and the matter was remitted for reconsideration on that limited question after hearing the assessee. en-us Mon, 08 Jun 2026 00:00:00 +0530 Fri, 12 Jun 2026 15:51:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793371 GST proceedings under Section 74 may be initiated where scrutiny of the taxpayer's own records discloses a mistake or shortfall, and the threshold for invoking the extended period is lower than under the earlier indirect tax regime; a challenge on the ground that the lapse is merely technical or jurisdictional is not excluded on that basis alone. In relation to goods sent for job work under Section 143 read with Rule 45, proper accounts and prescribed reporting remain mandatory, but a plea of revenue neutrality is a factual issue requiring verification. The demand was not finally sustained and the matter was remitted for reconsideration on that limited question after hearing the assessee. Case-Laws GST Mon, 08 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793371