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- Whether assessment proceeding is permitted under Section 73/74 from Financial Year 2024-25 onwards ?
Whether assessment proceeding is permitted under Section 73/74 from Financial Year 2024-25 onwards ?
TRT-2026-1610
Issue Favourable to Tax Payer ?:- yes
Held - The provisions of Sections 73 & 74 of the GST Act stood omitted with effect from 01.04.2024 and only the provisions of Section 74A of the GST Act will apply from the financial years 2024-2025 onwards. Hence, it is clear that the impugned order came to be passed by the respondent without any jurisdiction. In such view of the matter, this Court is inclined to set aside the impugned.....
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