GST Demand Stayed Due to Vague Show-Cause Notice and Jurisdictional Doubt

Multireach Media Private Limited And Another Vs Deputy Commissioner of State Tax (Calcutta High Court) The petitioners challenged an adjudication order dated February 5, 2025, passed under Section 74 of the West Bengal Goods and Services Tax Act, 2017 read with the Central Goods and Services Tax Act, 2017. The adjudication order arose from a show-cause notice dated June 14, 2024, which invoked the extended period of limitation under Section 74 in respect of alleged issues relating to the period from July 2017 to March 2018. On behalf of the petitioners, it was contended that the initiation of ...