2022 (4) TMI 755 - SCH - GST

Scope of SCN - Section 74 of the Odisha Goods and Services Tax Act, 2017 - HELD THAT - It is open to the petitioner to urge before the concerned authority that the show cause notice travels beyond the reasons delineated in Section 74 of the Odisha Goods and Services Tax Act, 2017. Application disposed off.

Summary

The Supreme Court of India dismissed the Special Leave Petition but clarified that the petitioner can challenge the show cause notice if it goes beyond Section 74 of the Odisha Goods and Services Tax Act, 2017. The issue will be considered by the appropriate authority. Pending applications were disposed of.