9911796707
TMI Blog2024 (8) TMI 982X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 30.04.2024 is premised on two grounds; firstly, when initially the writ petition was filed, an order was passed by this Court on 25.07.2023 permitting the respondents to proceed under Section 73 of the CGST Act of 2017. However, the respondents have proceeded to issue notice under Section 74 of the Act, which is against the directions of the Court. Even though, subsequently modified order was issued by the Court on 24.04.2024, the respondents were restricted to proceed only under Section 73 of the Act. The second submission of learned counsel for the petitioner is that in any case, present case is not a case of any fraud or suppression or concealment but present is a case of short payment of tax without there being any suppression of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... left open to be considered/adjudicated under the provisions of the Act. 5. Considering the same, this Court observed that the department is not precluded from acting under the provisions of Act of 2017 and shall have freedom to proceed under the Act of 2017, strictly in accordance with law, as explained in para 16 of the earlier order dated 25.07.2023. 6. The text and tenor of the aforesaid order, in the light of the prayer which was made by the department, clearly appears to be a liberty given to the department to proceed against the petitioner. The very object and purpose of filing modification application was to remove the restriction which was imposed on the department to proceed only under Section 73 of the Act. The submission of le ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ict at this stage when the petitioner is only asked to show cause against proposed action. The authority, undoubtedly has jurisdiction to issue notice under Section 74. Whether or not present is a case of suppression of fact, warranting invocation of jurisdiction under Section 74 of the Act, is an issue of fact and not of law. 9. Therefore, we are not inclined to comment on the merits of this aspect but leave the petitioner to file his reply to the impugned show cause notice dated 30.04.2024 and satisfy the authorities on the basis of material and contention which have been raised before us. 10. Without commenting upon merits, we would close this petition with the observation that in case, the petitioner files his reply to the show cause ..... X X X X Extracts X X X X X X X X Extracts X X X X
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