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HomeColumnsGST Notices for FY 2024-25 Onwards U/s 73/74 May Face Jurisdictional Challenge...

GST Notices for FY 2024-25 Onwards U/s 73/74 May Face Jurisdictional Challenge After S. 74A: Taxpayers Must Check Validity Before Replying [CASE LAW]

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By Mariya Paliwala
GST Notices for FY 2024-25 Onwards U/s 73/74 May Face Jurisdictional Challenge After S. 74A: Taxpayers Must Check Validity Before Replying [CASE LAW]

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In a significant ruling with potentially far-reaching implications for GST assessments across the country, the Madras High Court has held that proceedings relating to Financial Year (FY) 2024-25 cannot be initiated under Sections 73 or 74 of the CGST/TNGST Act after the introduction of Section 74A. The Court quashed an assessment order issued under Section…

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Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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