https://www.taxtmi.com/highlights?id=96871 Sections 73 and 74 of the GST statute were omitted effective 01.04.2024, so Section 74A governs assessments from financial year 2024-2025; therefore actions premised on the omitted provisions lack jurisdiction. A show cause notice and assessment issued purporting to act under the old provision but referencing the new provision reflected non-application of mind and procedural confusion, causing prejudice to the taxpayer; consequently the High Court set aside the impugned assessment as passed without jurisdiction and remitted the matter for fresh adjudication, directing treatment of the assessment as a notice under the correct provision. en-us Fri, 13 Feb 2026 17:03:54 +0530 Fri, 13 Feb 2026 17:03:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=96871 Sections 73 and 74 of the GST statute were omitted effective 01.04.2024, so Section 74A governs assessments from financial year 2024-2025; therefore actions premised on the omitted provisions lack jurisdiction. A show cause notice and assessment issued purporting to act under the old provision but referencing the new provision reflected non-application of mind and procedural confusion, causing prejudice to the taxpayer; consequently the High Court set aside the impugned assessment as passed without jurisdiction and remitted the matter for fresh adjudication, directing treatment of the assessment as a notice under the correct provision. Highlights GST Fri, 13 Feb 2026 17:03:54 +0530 https://www.taxtmi.com/highlights?id=96871