https://www.taxtmi.com/caselaws?id=774717 HC set aside assessment order under Section 74 of CGST Act, 2017 where proceedings were initiated solely for petitioner's failure to furnish supplier's CA certificate. Despite supplier's liquidation making certificate procurement difficult, petitioner provided their own CA certificate confirming supplies, goods receipt, and GST payment. Court found Section 74 proceedings inappropriate and remanded matter to respondent with direction to treat notice as Section 73 proceedings instead. Assessment order dated 18.03.2024 was set aside for fresh consideration under proper legal provisions. en-us Tue, 08 Jul 2025 00:00:00 +0530 Sat, 12 Jul 2025 08:40:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774717 HC set aside assessment order under Section 74 of CGST Act, 2017 where proceedings were initiated solely for petitioner's failure to furnish supplier's CA certificate. Despite supplier's liquidation making certificate procurement difficult, petitioner provided their own CA certificate confirming supplies, goods receipt, and GST payment. Court found Section 74 proceedings inappropriate and remanded matter to respondent with direction to treat notice as Section 73 proceedings instead. Assessment order dated 18.03.2024 was set aside for fresh consideration under proper legal provisions. Case-Laws GST Tue, 08 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774717