Fraud Allegation Does Not Allow Clubbing of GST Notices for Multiple Years: Bombay HC

Vidarbha Nickel Limited Vs Commissioner (Bombay High Court) Bombay HC Quashes GST Notice for Clubbing Multiple Financial Years Under Section 74; Consolidated GST Show Cause Notices Across Tax Years Not Permissible; Bombay High Court Rejects Multi-Year GST Demand Notice Due to Separate Limitation Periods; GST Liability Must Be Assessed Year-Wise, Not Through Consolidated Notices. The Bombay High Court considered a challenge to a show cause notice dated 27.06.2025 issued under Section 74 of the Central Goods and Services Tax Act, 2017 for the financial years 2018-19 to 2020-21. The notice alleg...