Dismissal of SLP Preserves Petitioner's Right to Challenge Notices Exceeding Scope of Section 74 of Odisha GST Act

The SC dismissed the Special Leave Petition while preserving petitioner's right to challenge any show cause notice that exceeds the scope of Section 74 of the Odisha Goods and Services Tax Act, 2017. The appropriate authority will consider this issue on its merits. All pending applications were disposed of accordingly.

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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.

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