GST Orders for FY 2024–25 Can’t Be Passed Under Omitted S. 73, 74; Must Follow S. 74A: Madras HC

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GST Orders for FY 2024–25 Can’t Be Passed Under Omitted S. 73, 74; Must Follow S. 74A: Madras HC

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Published on

04/02/2026

By Mariya Paliwala

GST Orders for FY 2024–25 Can’t Be Passed Under Omitted S. 73, 74; Must Follow S. 74A: Madras HC

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The Madurai Bench of the Madras High Court has ruled that GST proceedings relating to the financial year 2024–25 cannot be initiated or concluded under the omitted Sections 73 and 74 of the Central Goods and Services Tax (CGST) Act. The bench of Justice Krishnan Ramasamy has observed that the newly introduced Section 74A applies…

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Mariya Paliwala https://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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GST Orders for FY 2024–25 Can’t Be Passed Under Omitted S. 73, 74; Must Follow S. 74A: Madras HC

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