SCN can be issued both under Section 73 and 74 of CGST Act: P&H HC

Group M Media India Private Limited Vs Union of India And Others (Punjab and Haryana High Court) The Hon’ble Punjab & Haryana High Court in the case of Group M. Media India (P.) Ltd. v. Union of India [Civil Writ Petition No. 28974 of 2024 (O&M) dated October 24, 2024] dismissed writ petition and held that Issuance of Show Cause Notice (“SCN”) under Section 73 of the Central Goods and Services Tax Act, 2017 (“the CGST Act”) and dropping proceedings would not prevent the department from independently initiating subsequent proceedings under Section 74 of the CGST Act. Fa...