S.K. Metals 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 separate examination for each assessment year. It was argued that the issuance of a common notice for multiple years was itself bad in law. Reliance was placed on interim orders passed by the Rajasthan High Court in M/s Shree Balaji Industries Laxminarayanpuri vs. The Additional Commissioner, Central Goods and Services Tax & Ors. and M/s Meridean Overseas Education Consultants Private Limited vs. Union of India, where similar notices covering multiple years were found prima facie erroneous and the petitioners were granted protection.
The Court issued notice to the respondents. Counsel appearing for respondent Nos. 1 to 3 and respondent Nos. 4 and 5 accepted notice, and service was treated as complete. The Court directed that a reply to the writ petition be filed within four weeks and ordered that the matter be listed thereafter.
