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Rathi Cement House Vs Union of India & Ors. (Calcutta High Court)

Calcutta High CourtOtherSections 74 & 122 - GST demand and penalty provisionsFaisla: Assessee ke favour mein

Case ke facts

Rathi Cement House ke khilaaf ek hi GST show cause notice diya gaya tha, jo alag-alag financial years cover karta tha. Department ne demand aur penalty lagayi thi.

Mudda (Issue)

Kya ek hi notice mein kai saal ka GST period cover kar sakte hain?

Faisla (Held)

Calcutta High Court ne order radd kar diya. Bola aisa ek notice jurisdiction ke bahar hai, alag-alag saal ke liye alag notice dena chahiye.

Practical takeaway

Agar aapko ek hi GST notice mein kai saal cover kiye gaye hain, to is par challenge possible hai. Har saal ka alag notice hona chahiye.

Original report: taxguru.in

Aapke case mein bhi aisa hi mudda hai?

CGA ki team notice, appeal aur department proceedings mein kaam karti hai. Documents ke saath baat kariye.

Tax aur legal help

Yeh summary public report par aadhaarit general jaankari hai, legal advice nahi. Poora faisla padhne ke liye original source dekhiye. Published on cgaindia.com: 2026-09-12.

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AarzooCGA India Assistant · online