Baskar Selvakumar (Prop: Vettri Vinayagar Electrical Works) Vs Assistant Commissioner, Central Tax
Date: February 2, 2026
Court: High Court
Bench: Madras
Type: Writ Petition
Judge(s)/Member(s): KRISHNAN RAMASAMY
Subject Matter
Assessment Order Under Omitted Section 74 for Post-2024 Period Set Aside
Summary
The High Court has set aside an assessment order dated 24.11.2025 and the preceding show cause notice for the financial year 2024-2025. The order was quashed because it was issued under Section 74 of the GST Act, which stood omitted with effect from…
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT This writ petition has been filed challenging impugned order dated 24.11.2025 passed by the respondent. 2. Mr. R.Gowri Shankar, learned counsel, takes notice on behalf of the respondents. 3. By consent of the parties, the main writ petition is taken up for disposal at the admission stage itself. 4. The learned counsel for the petitioner would su…