https://www.taxtmi.com/caselaws?id=784725 The dominant issue was whether an assessment for FY 2024-2025 could be sustained when the tax authority invoked s.74 instead of the applicable s.74A, thereby acting without authority of law. The HC held that issuance of a show cause notice under s.74 and passing the consequential assessment order, when s.74A governed the period, rendered the assessment legally unsustainable; accordingly, the impugned assessment order was set aside. To avoid a futile remand for issuance of a fresh notice within limitation, the HC directed that the existing notice be treated as one under s.74A, required the assessee to file a reply, and directed adjudication on merits thereafter. en-us Wed, 10 Dec 2025 00:00:00 +0530 Sat, 10 Jan 2026 08:25:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784725 The dominant issue was whether an assessment for FY 2024-2025 could be sustained when the tax authority invoked s.74 instead of the applicable s.74A, thereby acting without authority of law. The HC held that issuance of a show cause notice under s.74 and passing the consequential assessment order, when s.74A governed the period, rendered the assessment legally unsustainable; accordingly, the impugned assessment order was set aside. To avoid a futile remand for issuance of a fresh notice within limitation, the HC directed that the existing notice be treated as one under s.74A, required the assessee to file a reply, and directed adjudication on merits thereafter. Case-Laws GST Wed, 10 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784725