GST Assessment Invalid if Section 74 Notice Was not Issued: Madras HC

Rajaa Offset Vs State Tax Officer (FAC) (Madras High Court) Challenge to Assessment Order The writ petition challenged the assessment order dated 24.05.2024 passed by the respondent. By consent of both parties, the Madras High Court took up the main writ petition for disposal at the admission stage. Petitioner’s Contention The petitioner submitted that the show cause notice in Form DRC-01 dated 27.12.2023 had been issued under Section 73 of the GST Act, 2017, whereas the impugned assessment order was passed under Section 74 of the Act. It was argued that if the respondent intended to pro...