Rajasthan HC Stays Final GST Order as Single Section 74 Notice Covered Multiple Years

Meridean Overseas Education Consultants Private Limited Vs Union of India (Rajasthan High Court) The Rajasthan High Court considered a petition challenging a notice issued under Section 74 of the Rajasthan Goods and Services Tax Act, 2017. The petitioner contended that a single notice had been issued covering multiple financial years from 2018-19 to 2021-22. It was argued that such action was unjustified because various aspects relevant to each year, including the issue of limitation, require separate examination. The Court issued notice to the respondents and directed that the matter be liste...