https://www.taxtmi.com/caselaws?id=782894 HC considered a writ petition challenging an adjudication order and initiation of proceedings under s.74 WBGST/CGST based on a show-cause notice dated 14 June 2024. HC held that petitioners established a prima facie case, noting that the notice was vague as it alleged non-production of documents without specifying which documents were deficient. HC further observed that the jurisdiction of the GST authorities to invoke s.74 in the facts required examination. HC indicated that the impugned show-cause notice may not withstand judicial scrutiny but refrained from a final determination, disposing of the petition while keeping all issues open for adjudication after hearing the parties. en-us Mon, 24 Nov 2025 00:00:00 +0530 Fri, 05 Dec 2025 08:12:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782894 HC considered a writ petition challenging an adjudication order and initiation of proceedings under s.74 WBGST/CGST based on a show-cause notice dated 14 June 2024. HC held that petitioners established a prima facie case, noting that the notice was vague as it alleged non-production of documents without specifying which documents were deficient. HC further observed that the jurisdiction of the GST authorities to invoke s.74 in the facts required examination. HC indicated that the impugned show-cause notice may not withstand judicial scrutiny but refrained from a final determination, disposing of the petition while keeping all issues open for adjudication after hearing the parties. Case-Laws GST Mon, 24 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782894