2026 (7) TMI 707

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....6 & WMP Nos. 26376 & 26378 of 2026 - -<br>GST<br>Hon&#39;ble Mr Justice Senthilkumar Ramamoorthy For the Petitioner(s) : Mr. R Anish Kumar For the Respondent(s) : Mr.R.Sethu Prabakaran Government Counsel COMMON ORDER Both order dated 08.12.2023 under Section 74 of applicable GST enactments and order dated 06.01.2026 rejecting the petitioner's application under Section 128A of applicabl....

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....n relation to an order issued under Section 74. 4. On perusal of the show cause notice dated 29.09.2023, it is evident that said show cause notice was issued under Section 73. The show cause notice deals with three defects. Out of said three defects, defect No. 3 was dropped in entirety and defect No.2 was confirmed with regard to a small demand. The confirmed tax proposal relates largely to de....

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....aim. The ingredients of Section 74 are neither expressly nor impliedly contained in the said order. 6. Therefore, in terms of subsection (2) of Section 75 of applicable GST enactments, I conclude that the proceedings should appropriately have been initiated and concluded under Section 73 and not under Section 74. Consequently, the impugned assessment order is set aside and the matter is remande....