GST Notices for Multiple Years Allowed? Bombay HC Refers Issue to Larger Bench

Rollmet LLP Vs Union of India (Bombay High Court) The case concerns a batch of petitions before the Bombay High Court challenging the validity of consolidated show-cause notices issued under Sections 73 and 74 of the Central Goods and Services Tax Act, 2017 (CGST Act). The central issue is whether the tax authorities can issue a single show-cause notice covering multiple financial years, or whether such notices must be issued separately for each financial year in line with statutory provisions. The petitioners argued that the CGST Act mandates period-wise assessment and imposes year-specific l...