Nestle India Granted Relief: Rajasthan High Court Stays GST Show Cause Notice

Nestle India Limited Vs Union of India (Gujarat High Court) Introduction: Nestle India Ltd. has secured interim relief from the Hon’ble Rajasthan High Court against the second show cause notice issued under the CGST Act. The challenge was based on multiple grounds, and the court’s decision marks a significant development in the ongoing legal battle between Nestle India and the Union of India. Detailed Analysis: Challenge under Section 65(7) CGST Act: Nestle’s legal counsel argued that under Section 65(7) of the CGST Act, only one ‘proper officer’ should apply their mi...