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2020 (11) TMI 185 - HC - GSTValidity of fresh proceedings under Section 74 of GST Act - It is the case of petitioner that inasmuch as the petitioner has already been proceeded against, under Section 122 of the GST Act, a fresh proceedings under Section 74 cannot be pursued against him - HELD THAT:- While proceedings under Section 122 are for the purposes of imposition of penalty on an assessee, who has contravened the provisions of the Act, the proceedings under Section 74 of the Act are with a view to recover unpaid tax together with interest thereon, in cases where the non-payment of tax is on account of a suppression or willful misstatement occasioned by the assessee. Also, there are no force in the submission of the learned counsel for the petitioner that it is only the Central government authorities that can initiate proceedings under Section 74 of the Act. There is no statutory basis for the said submission made on behalf of the petitioner. The recovery steps for recovery of amounts confirmed against the petitioner by Ext.P14 order shall be kept in abeyance for a period of three weeks so as to enable the petitioner to approach the Appellate Authority in the meanwhile - petition dismissed.
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