Summary
- A critical examination is underway regarding the validity of GST demand orders citing Section 74(1) instead of Section 74(9) of the CGST Act, 2017.
- The article clarifies that while a wrong statutory reference may not invalidate an order, failures in adjudication or jurisdiction can lead to legal challenges.
- Key cases, including N. Mani v. Sangeetha Theatre, highlight the necessity for proper adjudicatory processes and adherence to statutory limitations.
- Taxpayers are advised to challenge procedural defects separately before the First Appellate Authority to safeguard their rights effectively.
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