https://www.taxtmi.com/caselaws?id=788669 A waiver application under the Tamil Nadu GST Act cannot be rejected on an erroneous premise that the underlying assessment was made under Section 74 when the record showed a Section 73 assessment. The authority must decide waiver eligibility on the correct statutory basis, after considering the taxpayer's representation and relevant payments. The rejection order was therefore unsustainable, quashed, and the matter remitted for fresh consideration after hearing the applicant. en-us Wed, 11 Mar 2026 00:00:00 +0530 Thu, 26 Mar 2026 09:05:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788669 A waiver application under the Tamil Nadu GST Act cannot be rejected on an erroneous premise that the underlying assessment was made under Section 74 when the record showed a Section 73 assessment. The authority must decide waiver eligibility on the correct statutory basis, after considering the taxpayer's representation and relevant payments. The rejection order was therefore unsustainable, quashed, and the matter remitted for fresh consideration after hearing the applicant. Case-Laws GST Wed, 11 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788669