Bombay HC Quashed GST Show Cause Notice for Clubbing Multiple Financial Years

Paras Stone Industries Vs Union of India (Bombay High Court)

The petitioner challenged a show cause notice issued in September 2023 under Section 74 of the Central Goods and Services Tax Act, 2017, alleging suppression of taxable value and short payment of tax for the financial years 2017-18, 2018-19, and 2019-20. The notice was issued by the Directorate General of GST Intelligence, Nagpur, by clubbing multiple financial years into a single proceeding. The principal contention was that such consolidation of different tax periods under a single notice is impermissible under the CGST

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