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 Pleader appearing for the respondent fairly submitted that the impugned order had been issued inadvertently under Section 74 instead of Section 74A. Upon perusal of the records, the Court noted that Section 74 had already been omitted by the 2024 amendment. Accepting the petitioner’s contention, the Court held that the order passed under the omitted provision was liable to be set aside.
Accordingly, the Court set aside the impugned order dated 04.09.2025. It directed the petitioner to treat the impugned order as a show cause notice and to file a reply or objection with supporting documents within six weeks. Upon receipt of such reply, the respondent was directed to issue a clear 14 days’ notice fixing a personal hearing and thereafter pass appropriate orders on merits and in accordance with law. The writ petition was disposed of without costs.
