The Hon’ble Supreme Court in M/s. Bengal Cold Rollers Private Limited v. The Assistant Commissioner (ST), Basheerbagh-Nampally-1 Circle & Ors. [Writ Petition (Civil) No. 836 of 2026 with SLP (C) No. 23718 of 2026 dated July 21, 2026] issued notice in the challenge laid to the judgment of the Hon’ble Telangana High Court which had held that the time limit prescribed under Section 74(2) of the Central Goods and Services Tax Act, 2017 (“the CGST Act”) for issuance of a show cause notice is merely directory and not mandatory, and stayed the operation of the impugned judgment dated June 25, 2026 as well as the Orders-in-Original dated April 22, 2026 relating to Financial Years 2021-2022, 2022-2023 and 2023-2024 till the next date of hearing, thereby leaving open for authoritative determination of the question as to whether the statutory timeline for initiation of adjudication proceedings goes to the root of jurisdiction.
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