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Rajasthan HC Stays GST Adjudication Order as Single Section 74 Notice Covered Multiple Years
Case Law Details
- Case Name
- S.K. Metals Vs Additional Commissioner (Adjudication) & Ors. (Rajasthan High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Rajasthan High Court
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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 examinati...
