Delhi High Court Holds Consolidated GST Show Cause Notices for Multiple Years Permissible Under Sections 73 and 74 of CGST Act
The Delhi High Court has ruled that show cause notices consolidating multiple financial years are permissible under Sections 73 and 74 of the CGST Act, reaffirming its earlier decision in Ambika Traders. The Court declined to interfere with the impugned order and directed the petitioner to pursue statutory appellate remedies, emphasizing the binding nature of existing precedent.
