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        Case ID :
        GST

        The HC quashed orders passed under Section 74 of the TNGST Act,...

        Section 74 TNGST Act orders quashed due to wrong form usage and double jeopardy procedural violations

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                The HC quashed orders passed under Section 74 of the TNGST Act, 2017, finding procedural irregularities constituting double jeopardy. The court identified that Form GST DRC 05 was incorrectly issued instead of the proper GST DRC 07 format for adjudication orders. The impugned order dated 27.08.2024 was passed without petitioner's participation in proceedings initiated via DRC 01 dated 20.12.2023, creating procedural overlap. The HC remitted the matter to the first respondent with directions to pass fresh orders on merit in accordance with law within 30 days of receiving the judgment copy. The petition was disposed of with the quashing of the contested orders.
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