P. Baskaran Vs Deputy State Tax Officer
Date: June 3, 2026
Subject Matter
GST Interest and Penalty Order Under Section 74 Set Aside for Natural Justice Breach
Summary
The Madras High Court has set aside an order dated 30.08.2024 that imposed interest and penalty under Section 74 of the GST enactments. The Court found a breach of natural justice, remanding the matter for reconsideration to provide the petitioner an…
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT An order dated 30.08.2024 imposing interest and penalty under Section 74 of applicable GST enactments is challenged herein on the ground of alleged breach of principles of natural justice. 2. Learned counsel for the petitioner contends that the Input Tax Credit (ITC) availed of by the petitioner was reversed although there was genuine supply of…