Notice u/s 61 and u/s 73 both applicable

Kollipara Sundaraiah (B.com) (2983 Points)

21 December 2023  
assessess notice sec 61 scrunity of gst returns f.y.19-20.but u/s notice received sec 73 f.y.19-20.
question:
notice same years both sections applicable in gst act.