Calcutta HC Stays GST Hearing on Clubbed Multi-Year Section 74 SCN

Advertisement IVL Dhunseri Petrochem Industries Private Vs Additional Commissioner of CGST and Central Excise Haldia Comm. And Anr. (Calcutta High Court) Sub: Whether one single SCN for multiple years can be issued under the GST Law? An interesting question interalia arose before Hon’ble Calcutta High Court in this case where combined show cause notice for financial years 2018-19 to 2021-22 was issued and the petitioner relied on several decisions of High courts across the country to argue that the same was not permissible. In support of his contention, he relied on the following judgment...