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W.P.(MD)No.2625 of 2026

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT

DATED : 03.02.2026

CORAM

THE HONOURABLE MR.JUSTICE KRISHNAN RAMASAMY

W.P.(MD)No.2625 of 2026

& W.M.P(MD)No.2210 of 2026

Baskar Selvakumar

Proprietor of M/s. Vettri Vinayagar Electrical Works

No. 1G, Main Road

Vallioor-627 117 Tirunelveli District

... Petitioner

Vs.

1. The Assistant Commissioner of CGST and Central Excise,

No.7-Tractor Road, NGO A Colony

Tirunelveli-627007

2. The Joint Commissioner of (Appeals)

Central Revenue Buildings

Bibukulam, Madurai-625002

... Respondents

Prayer:

Writ Petition filed under Article 226 of the Constitution of India

praying to issue a Writ of Certiorari, calling for the records in respect of

impugned Order dated 24-11-2025 vide DIN. 20251159XO0000444A96

Rectification of Order-in-Original No.29/AC/GST/2025 dated

28-10-2025 under Section 161 of the CGST Act, 2017 in

GEXCOM/ADJN/850/CGST/DIV/TNVL/COMMRTE MADURAI

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W.P.(MD)No.2625 of 2026

along GST with of Summary DRC-08 Rectification/Withdrawal Order

dated 24-11-2025 passed by the First Respondent and Quash the same.

For Petitioner : Mr.Renganathan S

For Respondent : Mr.R.Gowri Shankar

ORDER

This writ petition has been filed challenging impugned order dated

24.11.2025 passed by the respondent.

2. Mr.R.Gowri Shankar, learned counsel, takes notice on behalf of

the respondents.

3. By consent of the parties, the main writ petition is taken up for

disposal at the admission stage itself.

4. The learned counsel for the petitioner would submit that 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 for the financial years 2024-2025 onwards. However, without

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W.P.(MD)No.2625 of 2026

considering the same, in the present case, which is pertaining to the

financial year 2024-2025, the respondent had issued the show cause

notice under Section 74 of the GST Act and subsequently, passed the

impugned assessment order without any jurisdiction. Hence, he requests

this Court to set aside the impugned order passed by the respondent.

5. In reply, the learned Additional Government Pleader had fairly

admitted the submissions made by the petitioner and submitted that the

proceedings were wrongly invoked under Section 74 instead of Section

74A. Hence, he requests this Court to set aside the order and remand

back this matter to the 1^st respondent.

6. Heard the learned counsel for the petitioner and the learned

counsel for the respondents and also perused the entire materials

available on record.

7. In this case, as rightly contended by the petitioner, 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

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W.P.(MD)No.2625 of 2026

will apply from the financial years 2024-2025 onwards. Hence, it is clear

that the show cause notice and assessment order dated 28.10.2025 came

to be passed without any jurisdiction. Thereafter, the said aspect was

rectified vide the impugned order dated 24.11.2025 without providing

any opportunity to the petitioner. In such view of the matter, this Court is

inclined to set aside the impugned order dated 24.11.2025 passed by the

1^st respondent. Further, to avoid any further delay and inconvenience to

both the parties, this Court is inclined to direct the petitioner to treat the

impugned assessment order as a notice issued under Section 74A of the

GST Act and file reply to the same.

8. Accordingly, this Court passes the following order:-

(i) The impugned order dated 24.11.2025 is set

aside and the matter is remanded to the respondent for

fresh consideration

(ii) The petitioner is directed to treat the

impugned order dated 24.11.2025 as a notice issued

under Section 74A and file their reply/objection alon