Wrong Invocation of Section 74? Madras HC Sends GST Case Back for Fresh Look as Tax Paid

R. Muruganandam Vs State Tax Officer (Madras High Court) The petitioner challenged assessment orders passed for four assessment years after show-cause notices were issued under Section 74 of the GST enactments. The petitioner did not respond to the notices, resulting in the impugned assessments. Details placed on record show that the petitioner subsequently discharged the tax liabilities for all years, either fully or partially, on various dates, including payments through DRC-03 at the time of inspection. The petitioner submitted that the tax amounts were paid due to departmental disputes and...