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GST - Jurisdiction of Central and State GST Authorities, Proceedings under Section 73 and Section 74, Parallel Proceedings – Petitioner challenge an order passed by CGST Authorities under Section 74 of the CGST Act, 2017, contending that State GST Authorities had closed identical proceedings under Section 73 of the Act based on the same set of documents - The petitioner contended that having been exonerated under Section 73 proceedings, they cannot be proceeded against under Section 74 - Whether proceedings initiated by CGST Authorities under Section 74 of the Act are barred where SGST Authorities have already closed proceedings under Section 73 on the same factual matrix - HELD - The Section 73 and Section 74 of the CGST Act, 2017 operate in altogether different arenas and are subject to different considerations. The mere fact that a petitioner was exonerated in proceedings under Section 73 does not preclude CGST Authorities from proceeding against the petitioner under Section 74 of the Act, as both sections function independently. The material placed on record by the petitioner in response to the Show Cause Notice remains independently available for scrutiny and appreciation by competent authorities. Appreciation and re-appreciation of evidence are vested with the competent authorities and the Appellate Authority possesses jurisdiction to reappreciate the entire evidence and permit production of additional evidence if required - The burden of statutory pre-deposit cannot give leverage to the petitioner to claim that inappropriate appreciation of evidence or non-grant of opportunity to produce additional evidence amounts to denial of personal hearing, as these matters can be adequately addressed before the Appellate Authority - The writ petition stands dismissed
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