GSTAT sets aside demand for Contradictory Findings and Invalid Penalty

The Tribunal held that an appellate authority cannot find Section 74 inapplicable yet uphold a demand under it, orsubstitute a penalty under Section 73 when the SCN invoked Section 74 alone. The demand and penalty could not be sustained merely because proceedings under Section 73 might otherwise have been within limitation. The appeal was allowed on jurisdictional grounds.