https://www.taxtmi.com/caselaws?id=786508 Omission of the erstwhile Sections 73 and 74 and applicability of Section 74A for post 01.04.2024 periods means proceedings initiated under Section 74 lacked jurisdiction; the mixed invocation of Section 74 and Section 74A(5) in the show cause notice and admitted confusion by the authority amounted to non application of mind and prejudiced the respondent's ability to reply, requiring that the assessment order be set aside. Consequentially, the matter is remitted for fresh consideration under Section 74A; the taxpayer must be allowed to file objections within a fixed period and be afforded a clear personal hearing before any merits decision is taken. en-us Wed, 11 Feb 2026 00:00:00 +0530 Fri, 13 Feb 2026 09:18:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786508 Omission of the erstwhile Sections 73 and 74 and applicability of Section 74A for post 01.04.2024 periods means proceedings initiated under Section 74 lacked jurisdiction; the mixed invocation of Section 74 and Section 74A(5) in the show cause notice and admitted confusion by the authority amounted to non application of mind and prejudiced the respondent's ability to reply, requiring that the assessment order be set aside. Consequentially, the matter is remitted for fresh consideration under Section 74A; the taxpayer must be allowed to file objections within a fixed period and be afforded a clear personal hearing before any merits decision is taken. Case-Laws GST Wed, 11 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786508