Jharkhand HC Stays GST Proceedings; Audit Objection Not Sufficient for SCN

P. K. Agarwala Vs Union of India (Jharkhand High Court) Jharkhand High Court has granted an interim stay on Goods and Services Tax (GST) proceedings against P. K. Agarwala, deeming a show cause notice (SCN) issued under Section 74 of the CGST Act, 2017, as prima facie without jurisdiction. The SCN, dated July 29, 2024, was based solely on an audit objection from June 24, 2024. The court noted that the petitioner had admittedly paid the relevant interest for GST pertaining to Financial Year 2017-18 in Financial Year 2019-20, and there was no suppression of facts. The ruling implies that a mere ...