Writ Petition Against Single SCN for Multiple Years Dismissed; Appeal Remedy Exists

UBS Exports International Pvt. Ltd. Vs State of West Bengal & Ors. (Calcutta High Court)

Calcutta High Court has dismissed a writ petition filed by UBS Exports International Pvt. Ltd. (hereinafter “the petitioners”) challenging a show cause notice (SCN) and a subsequent order issued under Section 74 of the West Bengal Goods and Services Tax (WBGST) / Central Goods and Services Tax (CGST) Act, 2017. The petition sought to quash the proceedings on the grounds that the SCN improperly combined multiple tax periods. The Court, however, emphasized the existence of an effi

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