Consolidated GST SCN Covering Multiple Financial Years Is Impermissible: Bombay HC

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.

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