Section 73 assessment order was vacated by the High Court of Kerala relying on a precedent of the Division Bench, while making it clear that the State can always seek the GST Council for inter-departmental financial settlement.

The tribunal set aside the demand after finding that the show cause notice was time-barred and the receipts matched the assessee’s ST-3 records across two periods.

The J&K & Ladakh High Court dismissed the challenge observing that pre-trial changes should be liberally allowed to prevent the multiplicity of processes and to effectively determine the real problem.