Madras HC Sets Aside GST Order Passed Under Omitted Section 74; Treats It as SCN

R.Chandrasekar Vs Assistant Commissioner (Inspection) (ST) (IU) (Madras High Court) In R. Chandrasekar vs Assistant Commissioner (Inspection) (ST) (IU), the Madras High Court considered a writ petition challenging an order dated 04.09.2025 passed under Section 74 of the TNGST Act for the financial year 2024–2025. The petitioner contended that Section 74 had been omitted by a 2024 amendment and that any assessment order for the relevant period could only be issued under Section 74A of the TNGST Act. Therefore, the impugned order was liable to be set aside. The learned Additional Government Pl...