GST Law Requires Year-Wise Notices, Bombay HC Strikes Down Multi-Year SCN

Shivhare Retail Pvt. Ltd. Vs Commissioner, CGST & Central Excise (Bombay High Court) The Bombay High Court examined the validity of a show cause notice issued under Section 74 of the CGST Act covering multiple financial years from 2018–19 to 2022–23, alleging suppression of taxable value and short payment of tax. The petitioner challenged the notice on the ground that clubbing multiple financial years into a single notice is not permissible under the statutory scheme. The Court considered earlier decisions of its coordinate benches, including those rendered in cases where it was held t...