2025 (12) TMI 309

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.... For the Petitioner : Mr. B. Ravi Raja For the Respondents : Mr. V. Prashanth Kiran Government Advocate ORDER This Writ Petition has been filed for the following relief. This case was listed along with batch of cases wherein the jurisdiction of the respondent to pass under Section 74 of the respective GST Enactments Act challenged. 2. The operative portion of the impugned order seeking....

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....er the provision under Section 73 of the Tamil Nadu Goods and Service Tax Act, 2017, however before determination of such interest and penalty, its hereby show cause as to why above proposed interest and penalty as per law shall not be levied for the above said reasons as discussed in the show cause notice and file their objections, if any to the above proposals, along with documentary evidences, ....

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....d that he had instruction to report that the impugned order is passed under Section 73 of the Act and that the reference to Section 74 of the Act in the summary of the show cause notice was made erroneously. 7. Considering the same, there can be no impediment for the petitioner to workout the remedy under Section 128 A of the respective GST Enactments. 8. Therefore, this Writ Petition stands....