2026 (6) TMI 1488

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....ent : Mr. R. Parthiban Government Standing Counsel ORDER The writ petition is filed challenging the impugned order dated 13.01.2026. The same is passed under Section 74 of the TNGST Act 2017. 2. Heard Mr. N. Sudalaimuthu, learned counsel appearing for the petitioner and Mr. R. Parthiban, learned Government Standing Counsel who takes notice on behalf of the respondent. 3. The contention....

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....case. 6. If it is merely a case of quoting an incorrect provision of law inadvertently, the same would not invalidate the proceedings. However, on a perusal of the impugned order, it can be seen that a penalty at the rate of 100% has been imposed as if the order had been passed under Section 74 of the Act, whereas, if the respondents had exercised their power under Section 74A of the Act, only ....