The Calcutta High Court quashed a single GST show cause notice issued for multiple financial years under Sections 74 and 122 of the CGST Act, holding it to be beyond jurisdiction.
The Court held that separate financial-year demands cannot cure the defect in an invalid common notice and permitted the Revenue to initiate fresh proceedings strictly in accordance with law.
GST Multi-Year Show Cause Notice Quashed for Jurisdictional Defect
