{"id":75007,"date":"2026-02-13T17:03:54","date_gmt":"2026-02-13T11:33:54","guid":{"rendered":""},"modified":"2026-02-13T17:03:54","modified_gmt":"2026-02-13T11:33:54","slug":"omission-of-sections-73-and-74-in-gst-section-74a-applies-from-2024-25-assessment-set-aside-and-remitted","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=75007","title":{"rendered":"Omission of Sections 73 and 74 in GST: Section 74A applies from 2024-25, assessment set aside and remitted."},"content":{"rendered":"<p>Omission of Sections 73 and 74 in GST: Section 74A applies from 2024-25, assessment set aside and remitted.<br \/>Case-Laws<br \/>GST<br \/>Sections 73 and 74 of the GST statute were omitted effective 01.04.2024, so Section 74A governs assessments from financial year 2024-2025; therefore actions premised on the omitted provisions lack jurisdiction. A show cause notice and assessment issued purporting to act under the old provision but referencing the new provision reflected non-application of mind and pr<\/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=96871\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Omission of Sections 73 and 74 in GST: Section 74A applies from 2024-25, assessment set aside and remitted.Case-LawsGSTSections 73 and 74 of the GST statute were omitted effective 01.04.2024, so Section 74A governs assessments from financial year 2024-202<\/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-75007","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/75007","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=75007"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/75007\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=75007"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=75007"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=75007"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}