https://www.taxtmi.com/caselaws?id=774137 The HC disposed of the writ petition challenging a pre-show cause notice under Section 74 of WBGST/CGST Act, 2017. The Court directed the proper officer to decide on the pending pre-show cause notice within two working days, either dropping proceedings or issuing notice under Section 73(1) or 74(1). If Section 73(1) notice is issued, petitioner becomes entitled to benefit under Section 128 scheme provided formalities are completed and application made within 48 hours. The Court emphasized timely administrative action to prevent frustration of statutory rights after nearly year-long delay. en-us Mon, 30 Jun 2025 00:00:00 +0530 Thu, 03 Jul 2025 08:34:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774137 The HC disposed of the writ petition challenging a pre-show cause notice under Section 74 of WBGST/CGST Act, 2017. The Court directed the proper officer to decide on the pending pre-show cause notice within two working days, either dropping proceedings or issuing notice under Section 73(1) or 74(1). If Section 73(1) notice is issued, petitioner becomes entitled to benefit under Section 128 scheme provided formalities are completed and application made within 48 hours. The Court emphasized timely administrative action to prevent frustration of statutory rights after nearly year-long delay. Case-Laws GST Mon, 30 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774137