Uno Minda Limited Vs Additional Commissioner (Rajasthan High Court)
The Rajasthan High Court considered a petition challenging a notice issued under Section 74 of the Central Goods and Services Tax Act, 2017. The petitioner contended that a single notice had been issued covering multiple financial years from 2018-19 to 2023-24. In support of its argument, the petitioner relied on the decision of the Madras High Court in Titan Company Ltd. vs. The Joint Commissioner of GST & Central Excise Salem Commissionerate, Salem and another decided on 18.12.2023. The High Court issued notice to the respondents. Counsel appearing for the respondents accepted notice and sought time to obtain instructions and file a reply. Pending further consideration of the matter, the Court ordered that no final order shall be passed by the authorities and granted interim protection by staying the passing of the final order.
FULL TEXT OF THE JUDGMENT/ORDER OF RAJASTHAN HIGH COURT
One of the contentions of learned counsel for the petitioner is that for years 2018-19 to 2023-24, singular notice has been issued under Section 74 of the Central Goods and Services Tax Act, 2017.
Learned counsel for the petitioner relied upon the judgment passed by the High Court of Judicature at Madras, in case, ‘Titan Company Ltd. Vs. The Joint Commissioner of GST & Central Excise Salem Commissionerate, Salem and another’, passed in W.P. No.33164 of 2023, date of decision: 18.12.2023.
Issue notice to the respondent(s).
Mr. Akshay Bhardwaj, learned counsel accepts notice on behalf of the respondents. He shall seeks instruction and file reply in the matter.
In the meanwhile, passing of final order shall remain stayed.
