Bombay HC Quashed GST Notice for Illegal Clubbing of Multiple Financial Years

Gruhlaxmi Life Space Pvt. Ltd. Vs Assistant Commissioner (Bombay High Court) The petition challenged a show cause notice dated 26/06/2025 and a subsequent order dated 26/12/2025 issued under Section 74 of the Central Goods And Services Tax Act, 2017, alleging suppression of taxable value and short payment of tax for financial years 2018–19 to 2021–22. The primary contention raised was that the authorities had impermissibly clubbed multiple financial years into a single show cause notice. The petitioner relied on earlier Division Bench judgments of the same Court, including Milroc Good Eart...