Rajasthan High Court Stays GST Proceedings Under Section 122(1A), Raises Issue of Prior Tax Liability Determination
The Rajasthan High Court has stayed proceedings initiated under Section 122(1A) of the CGST Act, 2017, after a challenge to a show cause notice proposing a penalty of approximately ₹56.60 crore. The Court’s interim order came after the petitioner contended that the notice had been issued without first determining the underlying tax or input tax […]