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Goods and Service TaxArticle·3 July 2026

Change from S 73 to S 74 upheld

By J the App

Executive Summary

The Madras High Court held that invocation of proceedings under Section 74 of the GST enactments was valid notwithstanding an earlier intimation issued under Section 73. 

The Court further held that, after giving effect to the COVID-19 limitation extensions, the proceedings were not barred by limitation and relegated the petitioner to the statutory appellate remedy.

Case Snapshot

The judgment was delivered by the Madras High Court in Tvl. Power Lead Electricals v. D...

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