Naarjuna Agro Chemicals Pvt. Ltd. Vs State of U.P. (Allahabad High Court)
Date: April 19, 2023
Subject Matter
Issuance of notice under Section 61(3) is not a condition precedent for initiating action under Section 74
Summary
The case involves the issue of whether the department is required to issue a notice under subsection 3 of Section 61 of the Central Goods and Service Tax Act, 2017 before initiating action under Section 74 of the Act. The petitioner had submitted ret…
FULL TEXT OF THE JUDGMENT/ORDER OF ALLAHABAD HIGH COURT Short question which is raised in the present petition is as to whether the department is enjoined to issue a notice under sub­section 3 of Section 61 of Central Goods and Service Tax Act, 2017 once returns have been submitted by the assessee before initiating action under Section 74 of the Act or not ? The petitioner is an assessee under…