GST Proceedings Put on Hold Due to Challenge Against Common Notice for Several Years

Ashok Jain & Co. Vs Union of India & Ors. (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 issues relating to each year, including limitation, require separate consideration while examining proceedings under Section 74. The Court issued notice to the respondents, returnable within four weeks. As a...