M/S Sharda Stone Industries Thr. Its Proprietor v. Union of India, Thr. Its Sec. Ministry of Finance, Dept. Revenue and Others
Case brief
What is this about?
Keywords: Section 74 CGST Act; Section 74 MGST Act; clubbing/consolidation of financial years and tax periods; show cause notice under Section 74; suppression of taxable value; short payment of central goods and services tax; period July 2017 to March 2022; quashing of SCN dated 19.03.2024/01.04.2024; liberty to re-issue notice; Rite Water Solutions (India) Ltd.; W.P. No. 466/2025 decided 28.11.2025; M/s. Sharda Stone Industries; Union of India; Bombay High Court Nagpur Bench; decided 24.12.2025.
What did the court decide?
Show cause notice dated 19.03.2024/01.04.2024 issued by respondent No.2 quashed and set aside; liberty to respondents to re-issue the notice strictly in terms of Section 74 of the CGST Act if there is no other legal impediment; writ petition disposed of in these terms. ¶17