Court Rules Wrong Provision Used, But Jurisdiction Maintained in GST Non-Payment Case; Section 62 vs. Section 73.

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....Non-payment of GST - recovery of tax alongwith interest and penalty - Jurisdiction - Even if we accept the contention of learned counsel for the petitioner that respondent No.1 ought to have proceeded under Section 62 and not under Section 73, it is at best a case of invoking a wrong legal provision instead of another, but certainly that will not make it a case of no jurisdiction, or lack of jurisdiction. Acting without jurisdiction is one thing and invoking a wrong provision while acting within jurisdiction is another thing - HC....