2026 (1) TMI 481

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....Mr. N. Sudalai Muthu For the Respondent : Mr. R. Suresh Kumar Additional Government Pleader ORDER In this Writ Petition, the petitioner has challenged the impugned Assessment Order dated 09.04.2025 passed by the respondent under Section 74 of the Tamil Nadu Goods and Services Tax Act, 2017, for the Assessment Year 2024-2025. 2. The learned counsel for the petitioner would submit that t....

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....the Financial Year 2024-2025; and that the respondent, without any authority of law, issued the show cause notice and passed the impugned Assessment Order. Hence, the present Writ Petition has been filed. 4. The learned Additional Government Pleader appearing for the respondent would fairly submit that, in the present case, admittedly, the notice was issued under Section 74 of the Act for the F....

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....024 in terms of the provisions of Section 74A of the Act and not through Section 74 of the Act. In the present case, the notice was issued under Section 74 of the Act, which culminated in the impugned Assessment Order. This Court is of the view that, admittedly, the respondent, without any authority of law, issued the show cause notice under Section 74 of the Act instead of under Section 74A of th....