SCN can be issued both under Section 73 and 74 of the CGST Act


Last updated: 18 December 2024

Court :
Punjab & Haryana High Court

Brief :
The Hon'ble Punjab & Haryana High Court in the case of Group M. Media India (P.) Ltd. v. Union of India [Civil Writ Petition No. 28974 of 2024 (O&M) dated October 24, 2024] dismissed writ petition and held that Issuance of Show Cause Notice ("SCN") under Section 73 of the Central Goods and Services Tax Act, 2017 ("the CGST Act") and dropping proceedings would not prevent the department from independently initiating subsequent proceedings under Section 74 of the CGST Act.

Citation :
Civil Writ Petition No. 28974 of 2024 (O&M) dated October 24, 2024

You have reached daily limit of 2 Free Judgements. To view this or other Judgements please subscribe to CCI PRO :

GST Plus

Stay updated! Stay ads free

Browse CAclubindia ads free.
Latest updates on WA.
Daily E-Newsletter and much more.

CCI PRO annual subscription :

Original Price : INR 2999/-

Offer Price : INR 1999/-

Duration : 1 year
(Prices Inclusive of GST)


Know More

Note: If you are a PRO member already, please click here to login (for ad free experience)
 

CCI Pro
Comments

CAclubindia's WhatsApp Groups Link

Other Latest Judgments

View More Judgments »


CCI Pro
Meet our CAclubindia PRO Members
Subscribe Now

Trending Online Classes

view all classess

Follow us

Browse by Category