GST Section 61(3) Notice: No Condition for Section 74 Action – Allahabad HC

Nagarjuna Agro Chemicals Pvt.Ltd. Vs State of U.P. and Another (Allahabad High Court) Introduction: In the recent case of Nagarjuna Agro Chemicals Pvt.Ltd. vs. State of U.P., the Allahabad High Court deliberates on the critical question of whether issuing a notice under Section 61(3) is a prerequisite for initiating action under Section 74 of the Central Goods and Service Tax Act, 2017. Detailed Analysis: The petitioner, an assessee under the GST regime, submitted returns for the assessment year 2018-19. Despite no action under Section 61, the department initiated proceedings under Section 74,...