Section 73 Relief Does Not Bar Section 74 Action by CGST Authorities: Delhi HC

PEI Industries Vs Union of India (Delhi High Court) Exoneration in Section 73 proceedings by State GST authorities would not ipso facto bar Central GST authorities from initiating proceedings under Section 74: Delhi HC The Delhi High Court, in PEI Industries v. Union of India, held that exoneration by State GST authorities under Section 73 of the Central Goods and Services Tax Act, 2017 does not automatically prevent Central GST authorities from initiating proceedings under Section 74 on the same facts and documents. The Court observed that Sections 73 and 74 operate in distinct fields, with S...