Section 74 not bars Consolidated GST Notice for Multiple Years: Bombay HC

RioCare India Private Limited Vs Assistant Commissioner CGST and C.Ex. & Ors. (Bombay High Court) Bombay High Court ruled in the case of RioCare India Private Limited vs. Assistant Commissioner CGST and C.Ex. that a single show cause notice (SCN) under Section 74 of the Central Goods and Services Tax (GST) Act, 2017, can be issued for multiple financial years. RioCare India had challenged a notice dated December 4, 2024, covering the period from July 1, 2018, to March 31, 2023, arguing that separate notices should have been issued for each financial year. The petitioner sought to have the ...