{"id":74492,"date":"2025-12-01T14:56:40","date_gmt":"2025-12-01T09:26:40","guid":{"rendered":""},"modified":"2025-12-01T14:56:40","modified_gmt":"2025-12-01T09:26:40","slug":"fresh-gst-demand-under-sections-73-and-161-treated-as-show-cause-earlier-order-infructuous-petition-dismissed-remand-ordered","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=74492","title":{"rendered":"Fresh GST demand under Sections 73 and 161 treated as show cause; earlier order infructuous, petition dismissed, remand ordered"},"content":{"rendered":"<p>Fresh GST demand under Sections 73 and 161 treated as show cause; earlier order infructuous, petition dismissed, remand ordered<br \/>Case-Laws<br \/>GST<br \/>HC held that the challenge to the original order u\/s 73 pursuant to DRC-01 dated 30.05.2024 was infructuous, as the earlier demand dated 24.08.2024 stood obliterated and substituted by a revised order dated 18.03.2025 under s.161, raising a fresh demand of Rs. 3,85,35,356\/- on different grounds. Observing that the petitioner did not cooperate or r<\/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=94661\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Fresh GST demand under Sections 73 and 161 treated as show cause; earlier order infructuous, petition dismissed, remand orderedCase-LawsGSTHC held that the challenge to the original order u\/s 73 pursuant to DRC-01 dated 30.05.2024 was infructuous, as the <\/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-74492","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74492","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=74492"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74492\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=74492"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=74492"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=74492"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}