section 74

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..... section 74
Query (Issue) Started By: - VINODRAJ ERUVAT Dated:- 14-3-2025 Goods and Services Tax - GST
GST
A single show cause notice under Section 74 was issued for the years 2017-18, 2018-1 .....

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..... 9, 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 unde .....

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..... r Section 74. * How should the remaining cases for the years 2018-19, 2019-20, 2020-21, and 2021-22 be proceeded with? * Is it possible to change the notice issued under Section 74 to Section 73? .....

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..... * 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 yea .....

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..... rs 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 t .....

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..... his scenario, can Section 74 be changed to Section 73?
Discussion Forum - Knowledge Sharing .....

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