Change of Charging Section from 74 to 73 of CGST Act., Goods and Services Tax - GST

[KALLESHAMURTHY MURTHY]

Dear Sirs,

Some cases were taken up under section 74, and the Show Cause Notices were issued accordingly. After verification of replies to SCN, AAs now realise that the case is fit to pass under Sec. 73.

Could they be passed order u/s 73 when SCN were issued u/s 74 or do they need to issue revised notices u/s 73?

Posts / Replies

[KASTURI SETHI]

Dear Sir,

In my view 'YES'. The extended period invoked in the SCN automatically includes/covers normal period also. There is no need to issue separate SCN or revised SCN. Such decision is in the interest of principles of natural justice.

 

[Sadanand Bulbule]

Rightly analysed Sir.

[Ganeshan Kalyani]

Good to know that you have succeeded in satisfying the PO that your case do not fall u/s 74. Practically, it is a difficult task to prove the absence of tax evasion intent. Kudos to you!