Orissa High Court Stays Single GST SCN for Multiple Years

Bajwa Infrastructure Pvt. Ltd. Vs Chief Commissioner CT & GST (Orissa High Court) Orissa High Court has issued an interim stay on a show cause notice (SCN) issued to Bajwa Infrastructure Pvt. Ltd. under Section 74 of the Central Goods and Services Tax (CGST) Act, 2017. The SCN, dated January 3, 2025, covers multiple financial years from 2018-2019 to 2022-2023. The petitioner argued that issuing a single SCN for several financial years is prima facie invalid, citing sub-section (10) of Section 74, which prescribes a five-year period for notice issuance from the due date of the annual return...