GST Assessment Order Invalid if order not satisfy ingredients of section 74: Madras HC

Balaji Electrical & Hardwares Vs State Tax Officer (ST) (Madras High Court) GST Assessment Order Deemed Invalid without Meeting Section 74’s Requirements: An Insightful Analysis In a landmark judgment, the Delhi High Court underscored the paramount importance of adhering to the statutory requirements laid out in Section 74 of the Tamil Nadu Goods and Services Tax Act, 2017 (TNGST Act), in the case of Balaji Electrical & Hardwares Vs State Tax Officer (ST). This ruling has set a precedent, ensuring that the principles of justice and statutory compliance are upheld in the GST regim...