Section 16(2)(c) CGST Act

Section 61 Is Not the Only Gateway: Allahabad High Court Sustains a Section 74A GST Notice Issued Without Prior Return Scrutiny

Eighteen sub-contractors, a works-contract chain running into crores, and a jurisdictional argument that Section 61 scrutiny must precede every GST demand. The Allahabad High Court draws the line between a Section 61-triggered notice and one built on independent verification, and holds the two are not interchangeable gateways.