GST Adjudication Order staued as Single Section 74 SCN Covered Multiple Years

Kota Metals & Anr. Vs Additional Commissioner (Adjudication) & Ors. (Rajasthan High Court) The Rajasthan High Court considered a writ petition challenging a show cause notice issued under Section 74 of the Central Goods and Services Tax Act, 2017 for the financial years 2018-19 to 2023-24 through a single notice. The petitioners also challenged the adjudication order, which had been passed collectively for all the years covered by the notice. The petitioners contended that issues such as limitation, cross-examination, and the availability of benefits from one year to another required s...