Tvl. Punitha Antony Store Vs State Tax Officer (Madras High Court)
The Madras High Court allowed the writ petition challenging an order passed under Section 74 of the Tamil Nadu GST Act, 2017, for the assessment year 2024–2025. The petitioner contended that proceedings ought to have been initiated under Section 74A instead of Section 74. The respondent argued that Form GSTR-1A had initially been issued under Section 74A and that the reference to Section 74 in the final order was only an inadvertent error. The Court held that an incorrect statutory reference alone would not invalidate proceedings if it was merely accidental. However, the impugned order imposed a 100% penalty applicable under Section 74, whereas proceedings under Section 74A would attract only a 50% penalty. The Court therefore found that the error was not merely inadvertent, quashed the order dated 13.01.2026, and granted liberty to the respondent to initiate fresh proceedings in accordance with Section 74A of the Act.
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT
The writ petition is filed challenging the impugned order dated 13.01.2026. The same is passed under Section 74 of the TNGST Act
2017.
2. Heard Mr. N. Sudalaimuthu, learned counsel appearing for the petitioner and Mr.R.Parthiban, learned Government Standing Counsel who takes notice on behalf of the respondent.
