https://www.taxtmi.com/caselaws?id=763347 The Bombay HC dismissed a writ petition challenging a show cause notice under section 74 of the CGST Act, 2017. The petitioner, a payment aggregator, argued no suppression occurred and the extended limitation period was unjustified. The court held that judicial review at the show cause notice stage is extremely narrow, and the notice was based on investigation findings following an audit. The court found no violation of fundamental rights, natural justice principles, or jurisdictional issues. The petitioner was directed to respond to the notice and raise defenses in the appropriate proceedings rather than seeking premature judicial intervention. en-us Tue, 10 Dec 2024 00:00:00 +0530 Tue, 17 Dec 2024 11:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763347 The Bombay HC dismissed a writ petition challenging a show cause notice under section 74 of the CGST Act, 2017. The petitioner, a payment aggregator, argued no suppression occurred and the extended limitation period was unjustified. The court held that judicial review at the show cause notice stage is extremely narrow, and the notice was based on investigation findings following an audit. The court found no violation of fundamental rights, natural justice principles, or jurisdictional issues. The petitioner was directed to respond to the notice and raise defenses in the appropriate proceedings rather than seeking premature judicial intervention. Case-Laws GST Tue, 10 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763347