Case Law Analysis
|Gauhati High Court
Consolidated GST Show Cause Notices Across Financial Years Permitted Under Sections 73 & 74 if Each Year’s Liability Is Within Limitation Period : Gauhati HC
The Gauhati High Court has upheld the legality of issuing consolidated GST show cause notices spanning multiple financial years, as long as the statutory limitation period for each year’s tax liability remains intact. This ruling strengthens administrative efficiency for tax authorities while safeguarding taxpayer rights against time-barred demands, setting a critical precedent for GST compliance and audit practices across Northeast India.