Gujarat HC Puts Hold on GST Show-Cause Notices Issued After Audit Deadline

Hubergroup India Private Limited Vs Union of India & Ors. (Gujarat High Court)

In the case of Hubergroup India Private Limited Vs. Union of India & Ors., the Gujarat High Court considered a petition challenging the validity of show-cause notices issued under the Central Goods and Services Tax Act, 2017 (GST Act). The core of the petitioner’s argument rested on a procedural lapse by the tax authorities: the audit that led to the notices was not completed within the statutory time frame.

Factual Background

The petitioner,

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