https://www.taxtmi.com/caselaws?id=423517 The HC set aside a TNGST order due to procedural irregularities in issuing notices under Section 74 of the TNGST Act. The respondent had issued a notice in Form GST ASMT-10 for AY 2019-2020 but failed to follow the proper sequence required by Section 74(5) before proceeding to Section 74(1). The Court remanded the matter for reconsideration, directing authorities to strictly adhere to statutory procedures, provide the petitioner with a personal hearing opportunity, and pass orders based on merits and in accordance with law. en-us Mon, 04 Apr 2022 00:00:00 +0530 Thu, 03 Apr 2025 17:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=423517 The HC set aside a TNGST order due to procedural irregularities in issuing notices under Section 74 of the TNGST Act. The respondent had issued a notice in Form GST ASMT-10 for AY 2019-2020 but failed to follow the proper sequence required by Section 74(5) before proceeding to Section 74(1). The Court remanded the matter for reconsideration, directing authorities to strictly adhere to statutory procedures, provide the petitioner with a personal hearing opportunity, and pass orders based on merits and in accordance with law. Case-Laws GST Mon, 04 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=423517