GST SCN Stayed for Lacking Reasons: SC Flags Absence of Material Particulars

GR Infra Projects Limited Ratlam Vs State of Madhya Pradesh & Ors. (Supreme Court of India)

The case concerns a challenge to a GST show cause notice (SCN) issued under Section 74 of the Central Goods and Services Tax Act, 2017, read with the Madhya Pradesh Goods and Services Tax Act. The petitioner, a company engaged in road and highway construction and registered under CGST and MPGST, approached the Madhya Pradesh High Court seeking quashing of the SCN dated 13.06.2025 or, alternatively, a direction to adjudicate its preliminary objections throu

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