Ques: Can a notice u/s 74 be issued for the claim of blocked ITC traced during audit? Pls mention some case laws for this.

Ans: In earlier regime of service tax it was settled principal that based on audit findings section 74 (extended period can not be invoked. You need to use those judgements

Ques: what is the proceedure to revive a suspended gst registration ?

Ans: One has to appeal against registration suspended. In case the same is rejected due to time barred then one should go to writ petition before high court and share hardship faced due to suspension

Ques: Will RCM attacct on Soyabean purchased from Agriculturist in Krishi Upaj Mandi?

Ans: As the goods mentioned in the trailing mail is not covered by Notification no. 04/2017-CT (Rate) dated 28 June 2017 as updated, which provides the description of goods on which tax is payable under reverse charge mechanism, the purchase of soyabean from an Agriculturist in Krishi Upaj Mandi no taxable under Reverse Charge Mechanism (RCM).