TMI BlogChange of Charging Section from 74 to 73 of CGST Act.X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ? - Reply By KASTURI SETHI - The Reply = Dear Sir, In my view 'YES'. The ext ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ended 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 justi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce. - Reply By Sadanand Bulbule - The Reply = Rightly analysed Sir. - Reply By Ganeshan Kalyani - The Reply = Good to know that you have succeeded in satisfying the PO that your case do not fall u/s 7 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4. Practically, it is a difficult task to prove the absence of tax evasion intent. Kudos to you! - Reply By KALLESHAMURTHY MURTHY - The Reply = Dear Sirs, Thanks to all. - Change of Charging Section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... from 74 to 73 of CGST Act. - Query Started By: - KALLESHAMURTHY MURTHY Dated:- 24-12-2024 Last Replied Date:- 25-12-2024 Goods and Services Tax - GST - Got 4 Replies - GST - Discussion Forum - Knowl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... edge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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