Madras HC: assess unregistered persons under Section 63 first

The Madras High Court's Madurai Bench quashed the Section 74 show-cause notice dated 27.08.2026 to Queen Mira International School, an unregistered institution claiming exemption. It held the department must first run a best-judgment assessment under Section 63, with an ASMT-14 notice and a hearing. (Taxguru)

• The Madras High Court's Madurai Bench quashed the Section 74 show-cause notice dated 27.08.2026 to Queen Mira International School, an unregistered institution claiming exemption.
• It held the department must first run a best-judgment assessment under Section 63, with an ASMT-14 notice and a hearing.