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Bombay HC Quashes GST Notices as Multiple Financial Years Were Clubbed Together
Case Law Details
- Case Name
- Milroc Good Earth Developers Vs Union of India (Bombay High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Bombay High Court
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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...
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