The Madurai Bench of the Madras High Court has ruled that proceedings for Financial Year 2024-25 onwards must be initiated under Section 74A of the GST Act,

[07/02, 08:10] Sekarreporter: “The Madurai Bench of the Madras High Court held that for Financial Year 2024-25 onwards, proceedings must be initiated under Section 74A and not under the erstwhile Sections 73 or 74. Baskar Selvakumar, proprietor of M/s Vettri Vinayagar Electrical Works, filed a writ petition against the order issued under Section 74 of GST Act for the FY 2024-25. The petitioner…”
https://www.taxscan.in/top-stories/early-judicial-signal-on-section-74a-madras-hc-decides-s-74-order-issued-for-fy-2024-25-1442778#:~:text=The%20Madurai%20Bench,25.%20The%20petitioner…
[07/02, 08:10] Meta AI: The Madurai Bench of the Madras High Court has ruled that proceedings for Financial Year 2024-25 onwards must be initiated under Section 74A of the GST Act, rather than the erstwhile Sections 73 or 74. This decision came in response to a writ petition filed by Baskar Selvakumar, proprietor of M/s Vettri Vinayagar Electrical Works, challenging an order issued under Section 74 for FY 2024-25. ¹ ²

The court directed the petitioner to treat the Section 74 order as a notice under Section 74A, granting four weeks to file a reply with supporting documents. This ruling emphasizes that Sections 73 and 74 are no longer applicable for FY 2024-25, and authorities must proceed under Section 74A. ³

Would you like to know more about the implications of this ruling or the differences between Sections 73, 74, and 74A of the GST Act?