Tvl Alagarsamy Power Constructions Private Limited vs. The State Tax Officer Iv

The contention on behalf of the petitioner is that when the proceedings are initiated for the assessment year 2024–2025, the authorities can carry out the assessment only under Section 74A of the Tamil Nadu Goods and Services Tax Act, 2017, and not under Section 74 of the Tamil Nadu Goods and Services Tax Act, 2017. 4. Per contra, the learned Additional Government Pleader appearing for the respondent submitted that, as a matter of fact, Form GSTR-1A was initially issued only under Section 74A of the said Act, and merely because an incorrect provision of law was quoted in the final order, the same would not invalidate the proceedings. According to the respondent, it was only an inadvertent error.

I have considered the rival submissions made on either side and perused the material records of the case.

If it is merely a case of quoting an incorrect provision of law inadvertently, the same would not invalidate the proceedings. However, on a perusal of the impugned order, it can be seen that a penalty at the 3 https://www.mhc.tn.gov.in/judis rate of 100% has been imposed as if the order had been passed under Section 74 of the Act, whereas, if the respondents had exercised their power under Section 74A of the Act, only a 50% penalty would have been levied. Therefore, I am not in a position to conclude that this is merely an error in mentioning the provision of law.

In view thereof, this writ petition is allowed on the following terms. i. The impugned order dated 04.11.2025 shall stand quashed. The respondent is entitled to initiate fresh proceedings in accordance with law under Section 74-A of the Act. ii. No costs. Consequently, connected miscellaneous petition is closed. 30.04.2026 Neutral Citation: No rgm 4 https://www.mhc.tn.gov.in/judis To The State Tax Officer IV, Inspection, Virudhunagar Intelligence, Commercial Tax Buildings, Madurai Road, Virudhunagar. 5 https://www.mhc.tn.gov.in/judis D.BHARATHA CHAKRAVARTHY