section 74, Goods and Services Tax - GST

[VINODRAJ ERUVAT]

A single show cause notice under Section 74 was issued for the years 2017-18, 2018-19, 2019-20, 2020-21, and 2021-22, with separate DRC-01s and ARNs for each year. Due to a time-bar issue, the ARN for the year 2017-18 was verified, and an order was passed for 2017-18 with DRC-07 under Section 74.

1. How should the remaining cases for the years 2018-19, 2019-20, 2020-21, and 2021-22 be proceeded with?
2. Is it possible to change the notice issued under Section 74 to Section 73?
3. The Hon'ble High Court has directed consideration of the petitioner’s submission that there was no just cause or reason to invoke the provisions of Section 74 of the CGST/SGST Acts for the years 2018-19 to 2021-22 because the dealer remitted the complete tax amount after obtaining the show cause notice. The case was invoked due to a difference in the tax rate, i.e., 5% instead of 12%. In this scenario, can Section 74 be changed to Section 73?