Bombay High Court Holds Consolidated Show Cause Notices for Multiple Tax Periods Not Permissible Under Section 74 of CGST Act
The Bombay High Court has ruled that issuing a single show cause notice consolidating multiple financial years or tax periods under Section 74 of the CGST Act is not permissible. The Court quashed the impugned notice and order, emphasizing that each tax period must be assessed and adjudicated separately in accordance with statutory provisions.
