GST Section 74 proceedings not sustainable if tax & interest settled before SCN issuance

Rays Power Infra Private Limited Vs Superintendent of Central Tax (Telangana HC) Introduction: In a landmark decision, the Telangana High Court addressed a pivotal issue concerning the Goods and Services Tax (GST) Act’s enforcement mechanisms, particularly regarding Section 74 proceedings. The case, Rays Power Infra Private Limited Vs Superintendent of Central Tax, shed light on the crucial aspect of when such proceedings can be considered sustainable. The Court’s ruling emphasized that Section 74 GST proceedings are not sustainable if the tax and interest due have been deposited a...