*What is Adjudication u/s 73 or 74?*

What is Adjudication u/s 73 or 74?

'Scrutiny of Returns' or 'Audit by department' doesn't conclude directly into the Order.

S.74 can be invoked due to reasons of 'fraud, wilful-mis statement or suppression of facts' 

S.73 for others than above reasons. 

What is Adjudication u/s 73 or 74?

Major difference between these 2 section is,

A. Penalty

B. Time barred limit to issue SCN and order

Below is the Summary Table for Penalties under these 2 sections: 

B. Time barred limitations under these 2 sections are as below: 

The whole process flow of adjudication u/s 73/74 is as below

Remember, there is no automatic Personal Hearing for this process, the same need to be asked in reply to SCN!