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HomeGSTConsolidated Notices Covering Multiple FY U/s 74 Are Impermissible Under CGST Act:...

Consolidated Notices Covering Multiple FY U/s 74 Are Impermissible Under CGST Act: Bombay HC

GST

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By Mariya Paliwala
Bombay High Court

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The Nagpur bench of Bombay High Court has held that consolidated notices covering multiple Financial Years (FYs) under Section 74 are impermissible under CGST Act. The bench of Justice Anil L. Pansare and Justice Nivedita P. Mehta has observed that the GST statutory framework is based on distinct tax periods and annual returns, and limitation…

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Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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