Madras HC Quashed GST Order Due to Wrong Invocation of Section 74 Instead of Section 74A

Baskar Selvakumar Vs Assistant Commissioner of CGST and Central Excise (Madras High Court) The Madras High Court considered a writ petition challenging an order dated 24.11.2025 passed by the GST authority for the financial year 2024–25. The petitioner contended that Sections 73 and 74 of the GST Act stood omitted with effect from 01.04.2024 and that only Section 74A applied for financial years 2024–25 onwards. Despite this, the respondent had issued a show cause notice and passed an assessment order under Section 74, rendering the proceedings without jurisdiction. The respondent fairly ad...