https://www.taxtmi.com/article/detailed?id=16808 GST adjudication orders must be passed under the correct provision applicable to the relevant financial year, because the sections governing assessment and penalty are mutually exclusive. The article notes that a demand order for financial year 2024-25 was issued under section 74A but finally passed under section 74 with 100% penalty, even though section 74A would attract only 50% penalty. The Madras High Court held that this could not be treated as a mere error in citation, quashed the order, and allowed fresh proceedings under section 74A. en-us Wed, 01 Jul 2026 08:49:52 +0530 Wed, 01 Jul 2026 08:49:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16808 GST adjudication orders must be passed under the correct provision applicable to the relevant financial year, because the sections governing assessment and penalty are mutually exclusive. The article notes that a demand order for financial year 2024-25 was issued under section 74A but finally passed under section 74 with 100% penalty, even though section 74A would attract only 50% penalty. The Madras High Court held that this could not be treated as a mere error in citation, quashed the order, and allowed fresh proceedings under section 74A. Articles Goods and Services Tax - GST Wed, 01 Jul 2026 08:49:52 +0530 https://www.taxtmi.com/article/detailed?id=16808