https://taxcode.in/state-bank-of-india-vs-commercial-central-goods-and-service-tax-and-central-excise-slg-commissionerate-and-ors-calcutta-high-court/

The Calcutta High Court has ruled that issuing a consolidated show-cause notice for multiple financial years under Section 74 of the Central Goods and Services Tax Act, 2017 is impermissible and without jurisdiction. The Court quashed both the show-cause notice and the consequential order, holding that each financial year must be treated as a separate unit for limitation purposes under the Act.