GST show cause notice challenged on Section 74 and "tax period" grounds, with interim stay granted pending hearing.

A show cause notice under the Odisha GST Act issued for a consolidated period from July 2017 to March 2024 was challenged on the basis that Section 74 may not apply and that the meaning of "tax period" affected the notice's validity. At the interim stage, the HC directed the petition to be heard, allowed filing of counter and rejoinder, and stayed the impugned notice until the next date of hearing. The matter therefore remained open on the applicability of Section 74 and the scope of "tax period," with interim protection granted against further action on the notice.

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Issues: Whether the show cause notice issued under Section 74 of the Odisha Goods and Services Tax Act, 2017 for a consolidated period from July, 2017 to March, 2024 called for interference at the interim stage, including on the objections relating to the applicability of Section 74 and the meaning of "tax period".

Outcome: The petition was directed to be heard, counter and rejoinder were permitted, and the impugned notice was stayed till the next date of hearing.

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