Allahabad HC says Section 61 Is Not a Mandatory Gateway to GST SCN

The Court distinguished cases where a Section 73/74 notice was based solely on discrepancies detected during Section 61 scrutiny. Where the Department independently verifies the supplier chain and forms a prima facie view that ITC arose from bogus or non-existent entities, Section 74A can be invoked without first issuing ASMT-10. The Court nevertheless kept all factual and legal defences open for adjudication.