GST Order Set Aside for Using Wrong Provision After Section 74A Came into Force

M Gnanaraj Vs Assistant Commissioner (ST) (Madras High Court) The Madras High Court disposed of a writ petition challenging an assessment order dated 17.06.2025 passed under the GST law. The petitioner contended that all notices and communications were uploaded only on the GST common portal and, due to lack of awareness, no reply could be filed. As a result, the impugned order was passed ex parte without affording any opportunity of personal hearing. It was further argued that Sections 73 and 74 of the GST Act stood omitted with effect from 01.04.2024 and that, for financial year 2024–25 onw...