GST SCN Invalid If Multiple Years Clubbed: Bombay HC

Nagpur Ashok Vs Additional Director General, DGGI, NZU, Nagpur and Ors. (Bombay High Court) In this case, the petitioner challenged a demand-cum-show cause notice dated 28.05.2025 issued under Section 74 of the Central Goods and Services Tax Act, 2017 (CGST Act), along with the consequential order-in-original dated 29.12.2025. The proceedings related to the period from April 2018 to September 2023 and involved allegations of tax liability spanning multiple financial years. The primary contention raised by the petitioner was that the notice was invalid as it clubbed multiple tax periods/financi...