Section 74 Order Quashed for Imposing 100% Penalty Instead of Section 74A: Madras HC

Tvl. Punitha Antony Store Vs State Tax Officer (Madras High Court) The Madras High Court allowed the writ petition challenging an order passed under Section 74 of the Tamil Nadu GST Act, 2017, for the assessment year 2024–2025. The petitioner contended that proceedings ought to have been initiated under Section 74A instead of Section 74. The respondent argued that Form GSTR-1A had initially been issued under Section 74A and that the reference to Section 74 in the final order was only an inadvertent error. The Court held that an incorrect statutory reference alone would not invalidate proceed...