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
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Bimal Jain
Published in GST
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