GST: Section 73 notice cannot be issued for already adjudicated cause of action 

Abhishek Gumber Vs Commissioner of GST (Delhi High Court)

The principal grievance of the Petitioner is that under the provisions of CGST Act, 2017 (hereinafter referred to as the ‘Act’), show cause notice for a particular cause of action can be issued either under Section 73 or Section 74 of the said Act and once a show cause notice is issued and adjudicated under Section 74, no notice can be issued for the same cause of action under Section 73 of the Act.

It is submitted that a notice

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