Bombay HC Quashes GST Notice as Multiple Financial Years Cannot Be Clubbed in One Section 74 Proceeding

Jagruteshwar Metals Pvt. Ltd. Nagpur Vs. Union of India and Ors. (Bombay High Court) The Bombay High Court examined the validity of a show cause notice dated 25.09.2023 issued under Section 74 of the Central Goods and Services Tax Act, 2017 by the Assistant Director, DGGI, Nagpur. The notice covered the period from July 2017 to March 2024 and alleged that the petitioner had suppressed taxable value and consequently short-paid GST during that period. The petitioner challenged the notice on the ground that clubbing multiple financial years and tax periods into a single show cause notice under Se...