AdvertisementBengal Cold Rollers Private Limited Vs Assistant Commissioner (ST) (Supreme Court of India) Supreme Court to examine whether the six-month time limit for issuance of show cause notice under Section 74(2) of the CGST Act is mandatory or directory The Supreme Court issued notice in the writ petition and special leave petition challenging the Telangana High Court judgment holding that the six-month time limit under Section 74(2) of the Central Goods and Services Tax Act, 2017 for issuance of a show cause notice is directory and not mandatory. The Court noted that the controversy concerns whether ...