Initiation of demand of tax u/s 74 not mandatorily require scrutiny of GST return

Devi Traders Vs State of Andhra Pradesh (Andhra Pradesh High Court) Andhra Pradesh High Court held that initiation of demand of tax u/s 74 may be either section 61 (scrutiny of returns) or section 65 (audit by tax authorities) or some other fact. Mere scrutiny of return not mandatory for initiation of demand of tax u/s 74. Facts- Petitioner prays for writ of mandamus declaring the show cause notice dated 06.07.2022 in Form GST DRC-01-A issued under Section 74(1) r/w Rule 142(1)(a) of A.P. Goods and Services Act, 2017 (APGST Act) by the 3rd respondent and consequent attaching of bank account of...