GST Show Cause Notice Quashed Due to Clubbing of Multiple Financial Years

Kohli Road Lines Vs Joint Commissioner (Bombay High Court) In Kohli Road Lines Vs Joint Commissioner, the Bombay High Court examined a writ petition challenging a show cause notice dated 06.08.2025 issued under Section 74 of the Central Goods and Services Tax Act, 2017 for the financial years 2019–20 to 2022–23. The notice alleged non-payment of GST under reverse charge on transportation services and non-reversal of input tax credit attributable to exempt services. The petitioner contended that the notice was invalid as it clubbed multiple financial years into a single proceeding, which is...