Validity Of Combined Demand-Cum-SCN Issued For Multiple FY U/s 74 Of CGST Act Requires Judicial Scrutiny: Allahabad High Court

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Validity Of Combined Demand-Cum-SCN Issued For Multiple FY U/s 74 Of CGST Act Requires Judicial Scrutiny: Allahabad High Court

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Published on

12/12/2025

By Mariya Paliwala

Validity Of Combined Demand-Cum-SCN Issued For Multiple FY U/s 74 Of CGST Act Requires Judicial Scrutiny: Allahabad High Court

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The Allahabad High Court granted interim protection to the petitioner observing that the central issue—validity of combined demand-cum-show-cause notices issued for multiple financial years under Section 74 of the CGST Act—requires judicial scrutiny. The Bench of Justice Saumitra Dayal Singh and Justice Vivek Saran passed the order while hearing a batch of petitions challenging similar…

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Mariya Paliwala https://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.

Validity Of Combined Demand-Cum-SCN Issued For Multiple FY U/s 74 Of CGST Act Requires Judicial Scrutiny: Allahabad High Court

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