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GST Writ Against Consolidated Show Cause Notice Dismissed as Appeal Remedy Available
Case Law Details
- Case Name
- S. S. Iron & Steel & Anr. Vs Union of India and Ors (Calcutta High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Calcutta High Court
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S. S. Iron & Steel & Anr. Vs Union of India and Ors (Calcutta High Court)
The petitioners challenged the legality and validity of an order dated 2 March 2026 passed by the GST authorities under Section 74(9) of the Central Goods and Services Tax Act, 2017. The challenge was directed against a consolidated show cause notice covering multiple financial years from 2019-20 to 2023-24 and the consequent adjudication order.
The petitioners argued that the GST authorities lacked jurisdiction to issue a single consolidated show cause notice for several financial years. They re...
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