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Consolidated GST SCN For Multiple FY Under Section 74 Is Impermissible: Bombay High Court 

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By Mariya Paliwala
Bombay High Court

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The Bombay High Court (Nagpur Bench) has quashed a show cause notice issued under Section 74 of the Central Goods and Services Tax (CGST) Act, holding that the department cannot consolidate multiple financial years into a single notice for tax assessment and recovery. The Bench of Justice Anil L. Pansare and Justice Nivedita P. Mehta…

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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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