Clubbing Multiple Financial Years in One GST Notice Unsustainable Under CGST Act: Bombay HC

Aasawa Brothers Corporate Avenue Vs Union of India (Bombay High Court) The petitions challenged show cause–cum–demand notices issued in June 2025 by the Additional Director of the Directorate General of GST Intelligence (DGGI) under Section 74 of the Central Goods and Services Tax Act, 2017. The notices covered multiple financial years in a consolidated manner. The petitioners sought to restrain the authorities from proceeding further based on these notices. Amendments to the writ petitions were also allowed through civil applications, enabling the petitioners to challenge not only the not...