{"id":72022,"date":"2025-07-12T08:40:53","date_gmt":"2025-07-12T03:10:53","guid":{"rendered":""},"modified":"2025-07-12T08:40:53","modified_gmt":"2025-07-12T03:10:53","slug":"assessment-order-under-section-74-set-aside-proceedings-to-be-reconsidered-under-section-73-of-cgst-act","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=72022","title":{"rendered":"Assessment order under Section 74 set aside; proceedings to be reconsidered under Section 73 of CGST Act"},"content":{"rendered":"<p>Assessment order under Section 74 set aside; proceedings to be reconsidered under Section 73 of CGST Act<br \/>Case-Laws<br \/>GST<br \/>The HC set aside the impugned assessment order issued under Section 74 of the CGST Act due to the petitioner&#39;s submission of a Chartered Accountant&#39;s certificate confirming supplies, receipt of goods, and payment including GST, despite the supplier&#39;s liquidation. The Court noted that initiation of proceedings solely for non-furnishing of the certificate was unwarranted,<\/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=90435\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Assessment order under Section 74 set aside; proceedings to be reconsidered under Section 73 of CGST ActCase-LawsGSTThe HC set aside the impugned assessment order issued under Section 74 of the CGST Act due to the petitioner&#8217;s submission of a Chartered Ac<\/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-72022","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/72022","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=72022"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/72022\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=72022"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=72022"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=72022"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}