GST Writ Against Consolidated Show Cause Notice Dismissed as Appeal Remedy Available

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 relied on the judgm...