https://www.taxtmi.com/caselaws?id=793616 A penalty confirmed under Section 74 CGST could not be sustained where the show-cause notice and DRC-01 did not specify the proposed penalty and the adjudication went beyond the notice; the order was set aside on that defect. For the later period, proceedings under Section 74 could not continue without accounting for the effect of Section 74-A from 01.11.2024, so the matter was remitted for a revised notice and fresh consideration from the show-cause stage. The petition was therefore allowed in part, with the impugned adjudication set aside and the dispute sent back to the departmental authority. en-us Fri, 29 May 2026 00:00:00 +0530 Fri, 19 Jun 2026 08:24:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793616 A penalty confirmed under Section 74 CGST could not be sustained where the show-cause notice and DRC-01 did not specify the proposed penalty and the adjudication went beyond the notice; the order was set aside on that defect. For the later period, proceedings under Section 74 could not continue without accounting for the effect of Section 74-A from 01.11.2024, so the matter was remitted for a revised notice and fresh consideration from the show-cause stage. The petition was therefore allowed in part, with the impugned adjudication set aside and the dispute sent back to the departmental authority. Case-Laws GST Fri, 29 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793616