Bombay HC Quashes GST Notices as Multiple Financial Years Were Clubbed Together

Milroc Good Earth Developers Vs Union of India (Bombay High Court) The Bombay High Court considered two writ petitions raising a common issue regarding whether proceedings under the CGST Act, 2017 can be initiated through consolidated show cause notices covering multiple financial years. In the first petition, the petitioner challenged a show cause notice issued under Sections 74(1) and 74A of the CGST Act for the period from FY 2017-18 to FY 2023-24 involving demands relating to GST on construction services, reversal of input tax credit, and liability under the reverse charge mechanism. In th...