{"id":72141,"date":"2025-07-26T08:39:52","date_gmt":"2025-07-26T03:09:52","guid":{"rendered":""},"modified":"2025-07-26T08:39:52","modified_gmt":"2025-07-26T03:09:52","slug":"separate-scns-under-sections-73-and-74-valid-petitioner-must-use-appeal-not-writ-for-gst-demands","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=72141","title":{"rendered":"Separate SCNs under Sections 73 and 74 valid; petitioner must use appeal, not writ, for GST demands"},"content":{"rendered":"<p>Separate SCNs under Sections 73 and 74 valid; petitioner must use appeal, not writ, for GST demands<br \/>Case-Laws<br \/>GST<br \/>The HC held that issuance of separate SCNs under Sections 73 and 74 of the WBGST\/CGST Act for the same period is valid, as Section 73 pertains to tax short paid without fraud, while Section 74 addresses fraud or wilful suppression. The petitioner&#39;s challenge to the SCN&#39;s vagueness was rejected, noting adequate particulars were provided per statutory requirements and the peti<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=90957\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Separate SCNs under Sections 73 and 74 valid; petitioner must use appeal, not writ, for GST demandsCase-LawsGSTThe HC held that issuance of separate SCNs under Sections 73 and 74 of the WBGST\/CGST Act for the same period is valid, as Section 73 pertains t<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-72141","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/72141","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=72141"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/72141\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=72141"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=72141"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=72141"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}