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Bombay HC Quashed GST Demand for Clubbing Multiple Financial Year in One Notice
Case Law Details
- Case Name
- Rite Water Solutions (India) Ltd. Vs Joint 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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Rite Water Solutions (India) Ltd. Vs Joint Commissioner (Bombay High Court)
The petition challenged a show cause notice issued under Section 74 of the Central Goods and Services Tax Act, 2017, on the ground that the tax authorities had impermissibly clubbed multiple tax periods into a single notice. The respondent authority issued a notice dated 4 August 2024 demanding recovery of ₹2,12,16,300 by invoking Section 74 read with Section 9 of the CGST Act and Section 20 of the Integrated Goods and Services Tax Act, 2017. The notice covered a consolidated tax period from July 201...
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