https://www.taxtmi.com/caselaws?id=467712 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. en-us Tue, 26 Nov 2024 00:00:00 +0530 Mon, 30 Mar 2026 19:50:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467712 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. Case-Laws GST Tue, 26 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467712