Case Law Analysis
|Bombay High Court
Section 74 CGST Act | Consolidated Show Cause Notices for Multiple Financial Years Void Without Separate Assessment : Bombay HC Nagpur Bench
Bombay HC Nagpur Bench rules that GST show cause notices under Section 74 must address each financial year separately, invalidating consolidated notices spanning multiple years. The judgment reinforces statutory interpretation of tax periods, impacting GST assessment procedures and limiting authorities' discretion in issuing composite notices.
