{"id":74365,"date":"2025-11-12T08:17:49","date_gmt":"2025-11-12T02:47:49","guid":{"rendered":""},"modified":"2025-11-12T08:17:49","modified_gmt":"2025-11-12T02:47:49","slug":"fresh-demand-on-identical-grounds-barred-when-section-61-2-explanation-accepted-section-73-notice-and-order-quashed","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=74365","title":{"rendered":"Fresh demand on identical grounds barred when Section 61(2) explanation accepted; Section 73 notice and order quashed"},"content":{"rendered":"<p>Fresh demand on identical grounds barred when Section 61(2) explanation accepted; Section 73 notice and order quashed<br \/>Case-Laws<br \/>GST<br \/>HC held that the petition is maintainable and that issuance of a fresh demand on identical grounds previously examined under Section 61 is impermissible. The court construed Section 61(2) as creating an embargo on further demands, including those under Section 73, where the taxpayer&#39;s explanation was accepted; Section 73 contains no non-obstante provision t<\/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=94103\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Fresh demand on identical grounds barred when Section 61(2) explanation accepted; Section 73 notice and order quashedCase-LawsGSTHC held that the petition is maintainable and that issuance of a fresh demand on identical grounds previously examined under S<\/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-74365","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74365","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=74365"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74365\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=74365"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=74365"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=74365"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}