Bombay HC Quashed GST Demand for Clubbing Multiple Financial Year in One Notice

Rite Water Solutions (India) Ltd. Vs Joint Commissioner (Bombay High Court) The petition challenged a show cause notice issued under Section 74 of the Central Goods and Services Tax Act, 2017, on the ground that the tax authorities had impermissibly clubbed multiple tax periods into a single notice. The respondent authority issued a notice dated 4 August 2024 demanding recovery of ₹2,12,16,300 by invoking Section 74 read with Section 9 of the CGST Act and Section 20 of the Integrated Goods and Services Tax Act, 2017. The notice covered a consolidated tax period from July 2017 to March 2022. ...