THE HON'BLE RAJASTHAN HIGH COURT IN THE CASE OF *Goverdhandham Estate Pvt. Ltd.V/State of Rajasthan D.B*, decided on 17-1-2024 *Issue:-* *Can revenue initiate proceedings under Section 73, after explanations of assessee are accepted by AO?* **The Hon'ble High Court Judgement:-* *Where petitioner, a hotel operator was issued notice under Section 61 alleging ineligible Input tax credit under section 17(5). AO accepted petitioner’s explanation with regard to said notice. However while issuing Form GST ASMT-12, revenue initiated proceedings under Section 73. However power under Section 73 could be invoked only when explanation offered was not satisfactory. However once explanation was accepted, no further proceedings could be drawn, thus, show cause notice issued under section 73 is not valid. *Section 17 read with section 73 and section 61 of Central Goods And Services Tax Act, 2017*