Section 74 GST Proceedings Valid Without Show Cause Notice; Independent of Section 61 Requirements.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Validity of proceedings u/s 74 without issuing SCN for Scrutiny of GST returns - Merely because no notices were issued under Section 61 of the Act would mean that issues of classification or short payment of tax cannot be dealt with under Section 74 as exercise of such power is not dependent upon issuance of notice under Section 61. - HC....