https://www.taxtmi.com/caselaws?id=799167 For the same tax period, completion of proceedings under Section 74 after adjudication under Section 73 is incongruous and cannot be sustained. Where Section 73 adjudication occurred ex parte and the taxpayer seeks to submit exemption-related documents, the liability requires fresh consideration of that material before any mismatch or erroneous turnover declaration is confirmed. The Section 74 notice and adjudication for the overlapping period are liable to be set aside, while the Section 73 proceedings require restoration and reconsideration; consequential garnishee recovery should not continue pending that determination. en-us Sat, 29 Aug 2026 00:00:00 +0530 Thu, 17 Sep 2026 07:52:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799167 For the same tax period, completion of proceedings under Section 74 after adjudication under Section 73 is incongruous and cannot be sustained. Where Section 73 adjudication occurred ex parte and the taxpayer seeks to submit exemption-related documents, the liability requires fresh consideration of that material before any mismatch or erroneous turnover declaration is confirmed. The Section 74 notice and adjudication for the overlapping period are liable to be set aside, while the Section 73 proceedings require restoration and reconsideration; consequential garnishee recovery should not continue pending that determination. Case-Laws GST Sat, 29 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799167