The Hon’ble Madras High Court in P. Baskaran v. Deputy State Tax Officer [W.P No. 18015 of 2026 dated June 04, 2026] set aside the order imposing interest and penalty under Section 74 of the Central Goods and Services Tax Act, 2017 (“the CGST Act”) and remanded the matter for fresh consideration on the applicability of Section 74, holding that the possibility of the Assessee establishing genuine supply of goods and that Section 74 was incorrectly invoked cannot be ruled out without affording the Assessee a reasonable opportunity to place material documents on record.
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