Section 74 GST Notices Cannot Fail Solely Because Multiple Financial Years Are Covered: Madras HC

Fastenex Private Limited Vs State Tax Officer (Inspection-VI) (Madras High Court) The Madras High Court delivered a common order in a batch of writ petitions concerning proceedings initiated under Section 74 of the Central Goods and Services Tax Act, 2017 and the Tamil Nadu Goods and Services Tax Act, 2017. The judgment arose from a large batch of approximately 250 writ petitions involving different taxpayers and covering tax periods from the inception of GST on 1 July 2017 up to 2025. Although many petitioners later opted to have their matters remitted to the original or appellate authorities...