Madras High Court
For assessee
Case-law directory
Every ruling, in plain sight.
Search and filter tax rulings from the Supreme Court, the High Courts, the GST Appellate Tribunal and the advance-ruling authorities.
Case-law directory
Search and filter tax rulings from the Supreme Court, the High Courts, the GST Appellate Tribunal and the advance-ruling authorities.
1 ruling found
Madras High Court
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