GST SCN Invalid if Multiple Years Combined in Single Proceedings: Bombay HC

Rainbow Greeners Nagpur Vs State of Maharashtra and Ors. (Bombay High Court) The case before the Bombay High Court involved a challenge to a show cause notice issued under Section 74 of the CGST Act, 2017, alleging suppression of taxable value and short payment of tax for multiple financial years from 2018–19 to 2022–23. The petitioner contended that clubbing multiple financial years into a single notice was not permissible under the statutory framework of GST. The petitioner relied on earlier decisions of the High Court, including Milroc Good Earth Developers Vs Union of India and Rite Wa...