GST S. 74A applies from FY 2024-25’: Madras HC directs to Treat wrongly Issued S. 73 Order as Notice to S. 74A [Read Order] The high court observed that the department issued the order without jurisdiction. However, it directed the petitioner to treat the order as notice to Section 74A and asked

by Sekar Reporter · March 15, 2026

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GST S. 74A applies from FY 2024-25’: Madras HC directs to Treat wrongly Issued S. 73 Order as Notice to S. 74A [Read Order]
The high court observed that the department issued the order without jurisdiction. However, it directed the petitioner to treat the order as notice to Section 74A and asked to file a reply within 4 weeks.
By – Navasree A.M |
14 Jan 2026 12:00 PM

The Madurai bench of Madras High Court said that proceedings against short payment of tax or tax not paid on the intention of fraud shall be initiated under Section 74A from Financial Year 2024-25. The court directed the petitioner to treat the S. 73 order as notice to S. 74A. Justice Krishnan Ramasamy said that “the provisions of Sections 73 & 74 of the GST Act stood…

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Navasree A.M
Navasree A M, B.B.A., LL.B. (Hons), a lawyer with over 2.5 years of experience as a researcher and content writer at Taxscan, specializing in Indirect Taxes and Corporate Laws.

Madras High Court
GST demand
GST Portal
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Pre‑2002 transfer of Self‑generated Trademarks and Marketing Rights not Taxable as Capital Receipts: Gujarat HC [Read Order]
The ruling provides clarity on how intellectual property transfers before the 2002 amendment should be treated, and reinforces that statutory retirement benefits cannot be restricted under VRS provisions.
By – Gopika V |
15 Mar 2026 3:21 PM

In a recent ruling, the Gujarat High Court has held that the pre‑2002 transfer of self‑generated trademarks and marketing rights cannot be taxed as capital receipts, clarifying that such assets were not recognised as taxable capital assets under law before the April 2002 amendment. The matter arises after appellant Ambalal Sarabhai Enterprises Ltd. transferred…

Read the full article.

Gopika V
Gujarat HC
Capital Receipt
Voluntary Retirement Scheme
Justice Pranav Trivedi

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https://www.taxscan.in/top-stories/gst-s-74a-applies-from-fy-2024-25-madras-hc-directs-to-treat-wrongly-issued-s-73-order-as-notice-to-s-74a-1441866#:~:text=Top,to%20Your%20Career!%20%F0%9F%93%88
[15/03, 20:20] sekarreporter1: Madras HC ruled GST Section 74A applies from FY 2024-25, directing petitioner to treat wrongly issued Section 73 order as notice under 74A and file reply within 4 weeks.