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GST Dept cannot issue New Demand Notice during Pendency of Proceedings involving Same Cause of Action: Delhi HC

A division bench of the Delhi High Court has held that the GST department cannot issue a fresh notice during the pendency of the proceedings under section 73 and 74 of the Goods and Services Tax Act, 2017. Justice Jyoti Singh and Justice Anoop Kumar Mendiratta was considering a petition filed by Mr. Abhishek Gumber wherein the petitioner was aggrieved by a notice issued. The petitionetr contended that under the provisions of CGST Act, 2017, 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.

Source Taxscan

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