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Fraud Allegation Does Not Allow Clubbing of GST Notices for Multiple Years: Bombay HC
Case Law Details
- Case Name
- Vidarbha Nickel Limited Vs Commissioner (Bombay High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Bombay High Court
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Vidarbha Nickel Limited Vs Commissioner (Bombay High Court)
Bombay HC Quashes GST Notice for Clubbing Multiple Financial Years Under Section 74; Consolidated GST Show Cause Notices Across Tax Years Not Permissible; Bombay High Court Rejects Multi-Year GST Demand Notice Due to Separate Limitation Periods; GST Liability Must Be Assessed Year-Wise, Not Through Consolidated Notices.
The Bombay High Court considered a challenge to a show cause notice dated 27.06.2025 issued under Section 74 of the Central Goods and Services Tax Act, 2017 for the financial years 2018-19 to 2020-21....
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