Rajaa Offset Vs State Tax Officer (FAC)
Date: October 14, 2024
Subject Matter
Assessment Order Under Section 74 Invalid Without Corresponding Show Cause Notice
Summary
The writ petition is allowed . The impugned order passed under Section 74 of the GST Act, 2017, is set aside because the initial show cause notice was issued under Section 73, and no proper Section 74 notice satisfying the ingredients for fraud or wi…
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT This writ petition has been filed challenging the impugned order dated 24.05.2024 passed by the respondent. 2. Mr. G.Nanmaran, learned Special Government Pleader, takes notice on behalf of the respondent. By consent of the parties, the main writ petition is taken up for disposal at the admission stage itself. 3. The learned counsel for the petit…