High Court of Madras7 July 2026

Assistant Commissioner of CGST and Central Excise v. Baskar Selvakumar

For assesseeRemanded

WA(MD) NO. 622 OF 2026

The ruling in brief

Where for FY 2024-25 assessee was issued SCN invoking Section 74 after its omission and introduction of Section 74-A, direction for fresh notice under Section 74-A and due procedure was correct, but initial notice was not without jurisdiction as authority existed, only wrong provision was cited, thus proceedings to continue under correct provision with clarification

Provisions considered

Section 74A, read with section 74, of Central Goods and Services Tax Act, 2017/Tamil Nadu Goods and Services Tax Act, 2017

This summary is for general information and is not legal advice. Read the full decision and the applicable law before relying on it.

The ruling in brief

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Delhi High Court29 Sept 2026

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Assistant Commissioner of CGST and Central Excise v. Baskar Selvakumar

The ruling in brief

Provisions considered

Assistant Commissioner of CGST and Central Excise v. Baskar Selvakumar

The ruling in brief

Provisions considered

Read the full analysis

Dhruv Medicos (P.) Ltd. v. Deputy Commissioner

Jaiwanti v. Union of India

Shivtara Developers v. State of Uttarakhand

Read the full analysis