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When notice u/s 61 is invalid

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Sachhida Nand Prasad

Student CA Final

28 Points Posted on 04 June 2022

order passed u/s 65 of CGST ACT than after 1 month another officer issued notice under section 61. in which section notice is invalid??

Replies (2)

Quick Summary

This discussion clarifies the validity of notices issued under Section 61 of the CGST Act. It explains that a Section 61 notice can be issued even after an order under Section 65, as Section 61(3) outlines the procedures following a Section 61 notice, including potential actions under Section 65 if no satisfactory explanation is provided. Therefore, both notices can be validly issued in sequence.

CA Altamush Zafar

GST Consultant

10402 Points Posted on 04 June 2022

Both are valid......

Imthias ahamed Kormath

635 Points Posted on 04 June 2022

U/s 61 (3) In case no satisfactory explanation is furnished within a period of thirty days of being informed by the proper officer or such further period as may be permitted by him or where the registered person, after accepting the discrepancies, fails to take the corrective measure in his return for the month in which the discrepancy is accepted, the proper officer may initiate appropriate action including those under Section 65 or Section 66 or Section 67, or proceed to determine the tax and other dues under Section 73 or Section 74.