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Post-Inspection & Search: Must an SCN Be Issued Under Section 74 of the CGST Act?

In this short video, CA Ritesh Arora discusses a critical procedural step following a GST inspection or search: whether the authorities are required to issue a Show Cause Notice under Section 74 once goods/documents have been seized or inspected.

📌Key Insight:
Once a search or inspection leads to findings suggesting fraud, suppression, or intentional misstatement, the proper legal step is to issue an SCN under Section 74—which deals precisely with such cases involving willful evasion of tax. This ensures that the matter enters formal adjudication, keeping the process transparent and legally sound.

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