Service tax Notice after commencement of CGST Act- HC accepts Writ

M. L. Dalmiya & Co. Ltd. & Anr. Vs Additional Commissioner CGST & CX (Calcutta High Court) Introduction: In a recent legal development, M.L. Dalmiya & Co. Ltd. and another petitioner have taken the matter to the Calcutta High Court to challenge show-cause notices issued by the CGST (Central Goods and Services Tax) authority. These notices, dated 19th April, 2021, and 2nd August, 2022, are issued under Section 78(1) read with Section 174 of the CGST Act, 2017. The petitioners argue that these notices lack jurisdiction and are barred by limitation. This article delves into the de...