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Consolidated GST SCN Covering Multiple Financial Years Is Impermissible: Bombay HC
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)
In the matter of Milroc Good Earth Developers v. Union of India & others (Writ Petitions No. 2203 & 2312 of 2025), the Bombay High Court addressed a key legal question: whether it is permissible under the CGST Act, 2017 to issue a single show-cause notice (SCN) that “clubs” or bunches multiple financial years (tax periods) into one demand. The Court answered in the negative, holding that such practice is impermissible, and quashed the impugned notices.
Facts
The petitioner (a partnership fir...
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