https://www.taxtmi.com/caselaws?id=794082 Challenge to GST show cause notices on limitation and wrongful invocation of section 74 failed because the notices were issued within the prescribed period, and the court refused to quash them in a summary writ proceeding. The court held that the propriety of invoking section 74 had to be examined through the statutory reply and adjudication process, not under Article 226 at the notice stage. As disputed factual issues such as alleged non-cooperation and suppression remained unresolved, writ interference was inappropriate. The notices were left undisturbed and the petitioner was directed to pursue statutory adjudication. en-us Mon, 08 Jun 2026 00:00:00 +0530 Mon, 29 Jun 2026 09:28:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794082 Challenge to GST show cause notices on limitation and wrongful invocation of section 74 failed because the notices were issued within the prescribed period, and the court refused to quash them in a summary writ proceeding. The court held that the propriety of invoking section 74 had to be examined through the statutory reply and adjudication process, not under Article 226 at the notice stage. As disputed factual issues such as alleged non-cooperation and suppression remained unresolved, writ interference was inappropriate. The notices were left undisturbed and the petitioner was directed to pursue statutory adjudication. Case-Laws GST Mon, 08 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794082