High Court of Madras
Assistant Commissioner of CGST and Central Excise v. Baskar Selvakumar
For assesseeRemanded
High Court of Madras
WA(MD) NO. 622 OF 2026
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
Section 74A, read with section 74, of Central Goods and Services Tax Act, 2017/Tamil Nadu Goods and Services Tax Act, 2017
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