Allahabad HC Granted Stay as Composite GST Show Cause Notice Covers Multiple Years

S.D. Freshners Ltd. Vs Union of India And 5 Others (Allahabad High Court)

The Allahabad High Court granted interim protection by staying coercive action pursuant to a composite show cause notice issued under Section 74 of the Central Goods and Services Tax Act, 2017, covering multiple assessment years in a single notice. The writ petition challenged the legality of a combined demand-cum-show cause notice spanning financial years 2017–18 to 2021–22, contending that such composite notices do not disclose year-wise or item-wise tax liability and are impermissible

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