Dropping Section 73 Notice does Not Bar initiation of Section 74 Proceedings

Group M Media India Private Limited Vs Union Of India And Others (Punjab and Haryana High Court) In the case of Group M Media India Private Limited Vs Union of India and Others, the petitioner challenged a show-cause notice issued under Section 74(1) of the CGST Act, 2017, in relation to an alleged tax evasion. Earlier, the respondents had issued a notice under Section 73 of the Act, but after the petitioner’s reply, the proceedings were dropped. The petitioner contended that the issuance of the Section 74 notice was improper, arguing that since the DGGI was already handling the matter, the ...