Telangana HC Stayed GST SCN Due to Illegal Clubbing of Sections 74, 74A & 130

RR Metal Industries Vs Union of India (Telangana High Court) GST: The Hon’ble Telangana HC has stayed a composite SCN issued under Sections 74, 74A, and 130 of the CGST Act, questioning the legality of such consolidated proceedings and granted interim relief The Petitioner is a manufacturer of metal products. DGGI visited its premises and seized certain stocks. It was alleged that it had received invoices without goods. It was issued a show cause notice proposing demand of GST for financial years 2022-2023 to 2025-2026 under Section 74 and 74A of the CGST Act; along with a proposal to confis...