Case Law Details
Case Name : Milroc Good Earth Developers Vs Union of India (Bombay High Court)
Related Assessment Year :
Courts :
All High Courts Bombay High Court
Become a Premium member to Download.
If you are already a Premium member, Login here to access.
Milroc Good Earth Developers Vs Union of India (Bombay High Court)
In the matter of Milroc Good Earth Developers v. Union of India & others (Writ Petitions No. 2203 & 2312 of 2025), the Bombay High Court addressed a key legal question: whether it is permissible under the CGST Act, 2017 to issue a single show-cause notice (SCN) that “clubs” or bunches multiple financial years (tax periods) into one demand. The Court answered in the negative, holding that such practice is impermissible, and quashed the impugned notices.
Facts
The petitioner (a partnership firm) was engaged in...
This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Kindly Refer to
Privacy Policy &
Complete Terms of Use and Disclaimer.
Author Bio
