{"id":71881,"date":"2025-06-26T08:35:28","date_gmt":"2025-06-26T03:05:28","guid":{"rendered":""},"modified":"2025-06-26T08:35:28","modified_gmt":"2025-06-26T03:05:28","slug":"section-74-tngst-act-orders-quashed-due-to-wrong-form-usage-and-double-jeopardy-procedural-violations","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=71881","title":{"rendered":"Section 74 TNGST Act orders quashed due to wrong form usage and double jeopardy procedural violations"},"content":{"rendered":"<p>Section 74 TNGST Act orders quashed due to wrong form usage and double jeopardy procedural violations<br \/>Case-Laws<br \/>GST<br \/>The HC quashed orders passed under Section 74 of the TNGST Act, 2017, finding procedural irregularities constituting double jeopardy. The court identified that Form GST DRC 05 was incorrectly issued instead of the proper GST DRC 07 format for adjudication orders. The impugned order dated 27.08.2024 was passed without petitioner&#39;s participation in proceedings initiated via <\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=89824\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Section 74 TNGST Act orders quashed due to wrong form usage and double jeopardy procedural violationsCase-LawsGSTThe HC quashed orders passed under Section 74 of the TNGST Act, 2017, finding procedural irregularities constituting double jeopardy. The cour<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-71881","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71881","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=71881"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71881\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=71881"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=71881"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=71881"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}