The Assistant Commissioner Of CGST And Central Excise vs. Baskar Selvakumar

(Order of the Court was made by C.V.Karthikeyan J.)

The Writ Appeal had been filed by the Revenue Officials /respondents in W.P.(MD)No.2625 of 2026 aggrieved by the order of the learned Single Judge, dated 03.02.2026. 2.The said writ petition had been filed by the assessee challenging an order dated 24.11.2025 relating to the financial year 2024 -25 /assessment year 2025-26 for which the revenue had issued a show cause notice under Section 74 of the Goods and Service Tax Act. Thereafter, the impugned assessment order had also been passed. 3.The main grievance raised in the writ petition was that provisions under Sections 73 & 74 of the GST Act stood repealed on and from the financial year 2024-25 and section 74 -A had been introduced, therefore it had been contented that any notice should have been issued only under Section 74 -A and not under the redundant provision, Section 74. https://www.mhc.tn.gov.in/judis __________ Page3 of 4 4.As a fact, Sections 73 and 74 have been wiped out away from the statute book on and from the financial year 2024 – 25 and only Section 74-A had been introduced. The learned Single Judge on that ground has therefore directed that fresh notice to be issued under Section 74-A and the procedure thereof to be followed. However, he had opined that the notice issued under Section 74 had been issued “without any juri iction”. In our constrained opinion, this may not be the proper position. The notice had been issued under a wrong provision of law which has to be corrected. We have not examined the juri iction aspect of the Officer who issued the notice. 5.With that clarification, this writ appeal stands disposed of by directing the appellant /Revenue Officials to follow the procedure as enunciated under Section 74-A of the GST Act and issue fresh notice following due procedure for the financial year 2024 – 2025. Consequently, connected miscellaneous petition is closed. There shall be no order as to costs. (C.V.K.,J.) (R.S.V.,J.) 07-07-2026 ta https://www.mhc.tn.gov.in/judis __________ Page4 of 4 C.V.KARTHIKEYAN, J. AND R.SAKTHIVEL, J. ta 07-07-2026 https://www.mhc.tn.gov.in/judis