Rajasthan HC Stays GST Adjudication Order as Single Notice Covered Multiple Years

Hamid Traders & Anr. Vs Additional Commissioner (Adjudication) & Ors. (Rajasthan High Court) The Rajasthan High Court considered a writ petition challenging a show cause notice issued under Section 74 of the Central Goods and Services Tax Act, 2017 for the financial years 2018-19 to 2023-24 through a single show cause notice. The petitioners also challenged the adjudication order passed collectively for all the years covered by the notice. The petitioners contended that issues such as limitation, cross-examination, and the availability of benefits from one year to another require separ...