Gauhati High Court Rules Consolidated GST Show Cause Notices for Multiple Financial Years Are Permissible Under Sections 73 and 74
The Gauhati High Court has held that there is no statutory bar under the Central Goods and Services Tax Act, 2017, against the issuance of consolidated show cause notices or passing of consolidated orders covering multiple financial years under Sections 73 and 74, provided the notices and orders are within the prescribed limitation periods. The Court dismissed the jurisdictional challenge and directed petitioners to avail statutory remedies.
