Bombay HC Quashes GST Notice for Clubbing Multiple Financial Years Under Section 74

Speedways Logistics Pvt. Ltd. Vs Union of India (Bombay High Court)

The Bombay High Court heard a petition challenging a show cause notice dated 24 September 2025 issued under Section 74 of the Central Goods and Services Tax Act, 2017 (CGST Act) by the Joint Commissioner, CGST Audit Commissionerate, Nagpur. The notice covered the period from April 2019 to March 2023 and alleged suppression of taxable value, short payment of tax, and wrongful availment of input tax credit.

The petitioner contended that clubbing multiple financial years in a single show cause notice under Sect

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