Bombay HC Quashed Section 74 GST SCN for Clubbing Multiple Tax Periods

Advertisement Marfani Steel Impex Vs Principal Commissioner (Bombay High Court) The Bombay High Court examined a challenge to a show cause notice dated 30 May 2025 issued under Section 74 of the Central Goods and Services Tax Act, 2017. The notice covered the period from April 2018 to March 2024 and alleged that the petitioner had suppressed taxable value and made short payments of Central GST. The core issue before the Court was whether the tax authorities were permitted to club multiple financial years or tax periods into a single show cause notice under Section 74. The petitioner contend...