Rajasthan HC Dismisses Writ as Statutory Appeal Remedy Was Available Under GST

Punj Lloyd Ltd. Vs Union of India (Rajasthan High Court) The petitioner challenged a show cause notice dated 12.03.2025 and an Order-in-Original dated 27.03.2026 issued under the Central Goods and Services Tax Act, 2017 (CGST Act). The principal contention was that the authority lacked jurisdiction to issue a consolidated show cause notice covering multiple years and that such a notice was contrary to the scheme of Section 74 of the CGST Act. The petitioner argued that a single consolidated notice for multiple years was impermissible under the Act and sought quashing of both the show cause not...