Bombay High Court Examines Validity of Consolidated GST Show Cause Notices

    Written byVIDUR
    Published
    Indirect tax

    The Bombay High Court held that a consolidated GST show cause notice covering multiple financial years could not be sustained where it combined distinct tax periods, limitation periods and statutory proceedings. Accordingly, the notice was quashed, with liberty to the authorities to initiate fresh proceedings separately and strictly in accordance with Section 74 and the applicable GST framework.