Respondents are not precluded from initiating Proceedings under Section 74 if order has been already passed under Section 122 of the GST Act
Section 74 of the CGST Act — Show Cause Notice -- The petitioner challenged order passed against him under Section 74 of the Act. The petitioner submitted that proceedings were initiated for penalty under Section 122 of the Act and the said proceedings culminated in order dated 25.4.2019 imposing a penalty on the petitioner. He has been proceeded against, under Section 122 of the Act, a fresh proceedings under Section 74 cannot be pursued against him and order passed by the respondents is clearly without jurisdiction. The court observed that this is not a fit case for interference with order. The petitioner being aggrieved has to approach the Appellate Authority under the Act.
Held that:- The Hon’ble High Court directed that recovery steps for recovery of amounts confirmed shall be kept in abeyance for a period of three weeks so as to enable the petitioner to approach the Appellate Authority.