Case Law Details
R.Chandrasekar Vs Assistant Commissioner (Inspection) (ST) (IU) (Madras High Court)
In R. Chandrasekar vs Assistant Commissioner (Inspection) (ST) (IU), the Madras High Court considered a writ petition challenging an order dated 04.09.2025 passed under Section 74 of the TNGST Act for the financial year 2024–2025. The petitioner contended that Section 74 had been omitted by a 2024 amendment and that any assessment order for the relevant period could only be issued under Section 74A of the TNGST Act. Therefore, the impugned order was liable to be set aside.
The learned Additional Government Pleader appearing for the respondent fairly submitted that the impugned order had been issued inadvertently under Section 74 instead of Section 74A. Upon perusal of the records, the Court noted that Section 74 had already been omitted by the 2024 amendment. Accepting the petitioner’s contention, the Court held that the order passed under the omitted provision was liable to be set aside.
Accordingly, the Court set aside the impugned order dated 04.09.2025. It directed the petitioner to treat the impugned order as a show cause notice and to file a reply or objection with supporting documents within six weeks. Upon receipt of such reply, the respondent was directed to issue a clear 14 days’ notice fixing a personal hearing and thereafter pass appropriate orders on merits and in accordance with law. The writ petition was disposed of without costs.
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT
This writ petition has been filed challenging the impugned order dated 04.09.2025 passed by the respondent.
2. Mr. R. Suresh Kumar, learned Additional Government Pleader, takes notice on behalf of the respondent.
3. By consent of the parties, the main writ petition is taken up for final disposal at the admission stage itself.
4. The learned counsel for the petitioner would submit that the respondent has passed the impugned order under Section 74 of the TNGST Act for the financial year 2024-2025. He further submits that since the said Section was omitted by a 2024 amendment, the respondent can issue the assessment order only by invoking Section 74A of the TNGST Act. Hence, on this ground, the impugned order is liable to be set aside.
5. The learned Additional Government Pleader appearing for the respondent fairly submitted that the respondent has issued the impugned order inadvertently under Section 74 of the TNGST Act instead of Section 74-A of the TNGST Act.
6. On a perusal of the records, it is seen that the respondent has passed the impugned order under Section 74 of TNGST Act instead of Section 74A of the TNGST Act. As rightly contended by the learned counsel appearing for the petitioner, already Section 74 of the TNGST Act was omitted by a 2024 amendment, the impugned order is liable to be set aside.
7. Accordingly, the impugned order dated 04.09.2025 passed by the respondent is set aside. The petitioner is directed to treat the impugned order as show cause notice and file their reply/objection along with the required documents, if any, to the said show case notice, within a period of six weeks from the date of receipt of a copy of this order. On filing of such reply/objection by the petitioner, the respondent shall consider the same and issue a 14 days clear notice, by fixing the date of personal hearing, to the petitioner and thereafter, pass appropriate orders on merits and in accordance with law, after hearing the petitioner, as expeditiously as possible.
8. With the above direction, this Writ Petition is disposed of No costs. Consequently, the connected miscellaneous petition is also closed.
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