GST FY 2024-25 assessment based on wrong show-cause notice section (s.74 vs s.74A) reset for fresh decision
Case-Laws
GST
The dominant issue was whether an assessment framed for FY 2024-2025 pursuant to a show cause notice issued under s.74, instead of the applicable s.74A, was legally sustainable. The Court held that issuance of the notice and consequential assessment under s.74 lacked authority of law where s.74A governed the period; therefore, the assessment order was set aside. To a
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