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GST Show Cause Notice Quashed Due to Clubbing of Multiple Financial Years
Case Law Details
- Case Name
- Kohli Road Lines Vs Joint Commissioner (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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Kohli Road Lines Vs Joint Commissioner (Bombay High Court)
In Kohli Road Lines Vs Joint Commissioner, the Bombay High Court examined a writ petition challenging a show cause notice dated 06.08.2025 issued under Section 74 of the Central Goods and Services Tax Act, 2017 for the financial years 2019–20 to 2022–23. The notice alleged non-payment of GST under reverse charge on transportation services and non-reversal of input tax credit attributable to exempt services.
The petitioner contended that the notice was invalid as it clubbed multiple financial years into a single pro...
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