Group M Media India Private Limited Vs Union Of India
Date: October 23, 2024
Subject Matter
Authorities can initiate proceedings under Section 74 independently of any prior actions taken under Section 73
Summary
In this case, the petitioner contested a show cause notice issued under Section 74(1) of the CGST Act, claiming that it was improper since a prior notice under Section 73 had already been issued and dropped by the authorities. The petitioner contende…
FULL TEXT OF THE JUDGMENT/ORDER OF PUNJAB AND HARYANA HIGH COURT 1. Learned senior counsel for the petitioner assails the show cause notice issued to him under section 74(1) of the CGST Act, 2017 (for short ‘the Act’) read with section 20 of the IGST Act, 2017. 2. Learned senior counsel submits that earlier the respondents had issued notice under section 73 of the Act to the petitioner, and after…