Original GST Order Loses Force After Rectification Order, Writ Dismissed by Madras HC

Tvl.Anand Transports Vs Assistant Commissioner (ST) (Madras High Court)

The Madras High Court disposed of two connected writ petitions arising from proceedings under the Tamil Nadu Goods and Services Tax Act, 2017 for the tax period April 2019 to March 2020. One writ petition challenged an original assessment order dated 24 August 2024 passed under Section 73 pursuant to a show cause notice in Form DRC-01, while the other related to subsequent rectification proceedings. The Court noted that the petitioner had applied for rectification of the original order, which was partly allowed

Please become a Premium member. If you are already a Premium member, login here to access the full content.