No Jurisdiction To Club Multiple Financial Years In Single GST SCN: Bombay HC

Rithwik Projects Private Limited Vs Union of India (Bombay High Court) No Jurisdiction To Club Multiple Financial Years In Single Scn U/S 73/74 Cgst Act – Analysis of Rithwik Projects Judgement 1. Introduction The Hon’ble Division Bench of the Bombay High Court at Aurangabad has, vide its judgment dated 09.06.2026, allowed Writ Petition No. 4061 of 2026 and quashed a consolidated Show Cause Notice covering multiple financial years, thereby laying down a seminal principle that _“one financial year, one show cause notice”_ is the mandate of Section 73/74 of the CGST Act, 2017. The judgme...