Allahabad HC Allows Composite GST SCNs as Adjudication Is Dispute-Based

SA Aromatics Pvt Ltd and another Vs Union of India and 5 others (Allahabad High Court) The Allahabad High Court decided a batch of writ petitions challenging proceedings initiated under Sections 73 and 74 of the Central Goods and Services Tax Act, 2017 and the U.P. Goods and Services Tax Act, 2017. The petitions raised common legal questions regarding the validity of composite show cause notices (SCNs), limitation periods for issuing notices and adjudication orders, proceedings involving multiple authorities, and the bar against parallel proceedings under Section 6(2)(b) of the Acts. The petit...