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Section 74 GST Proceedings Valid; Assessment Remanded for Computation Errors: Madras HC
Case Law Details
- Case Name
- Tvl. K.Ezhil Arasan Vs Joint Commissioner (ST) Intelligence (Madras High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Madras High Court
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Tvl. K.Ezhil Arasan Vs Joint Commissioner (ST) Intelligence (Madras High Court)
Section 74 GST Proceedings Valid on Inspection Findings; Assessment Remanded for Computation Errors: Madras HC
The Madras High Court considered two writ petitions challenging orders dated 20.06.2024 passed under Section 74 of the GST enactments for the tax periods 2020-2021 and 2021-2022. The impugned orders were preceded by Show Cause Notices in Form GST DRC-01 dated 07.05.2024, to which the petitioner submitted manual replies dated 14.06.2024. The notices alleged discrepancies relating to GSTR-3...
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