https://www.taxtmi.com/article/detailed?id=16602 Proceedings for FY 2024-25 under the Tamil Nadu GST framework were required to be initiated under Section 74A, since Section 74 had been omitted. An assessment order passed under the omitted provision was treated as suffering from a fundamental statutory defect, because the authority had invoked the wrong source of power for the relevant tax period. The invocation of an inapplicable and omitted provision rendered the adjudicatory order legally unsustainable. en-us Tue, 09 Jun 2026 07:51:16 +0530 Tue, 09 Jun 2026 07:51:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16602 Proceedings for FY 2024-25 under the Tamil Nadu GST framework were required to be initiated under Section 74A, since Section 74 had been omitted. An assessment order passed under the omitted provision was treated as suffering from a fundamental statutory defect, because the authority had invoked the wrong source of power for the relevant tax period. The invocation of an inapplicable and omitted provision rendered the adjudicatory order legally unsustainable. Articles Goods and Services Tax - GST Tue, 09 Jun 2026 07:51:16 +0530 https://www.taxtmi.com/article/detailed?id=16602