Section 74 not bars Consolidated GST Notice for Multiple Years: Bombay HC

RioCare India Private Limited Vs Assistant Commissioner CGST and C.Ex. & Ors. (Bombay High Court)

Bombay High Court ruled in the case of RioCare India Private Limited vs. Assistant Commissioner CGST and C.Ex. that a single show cause notice (SCN) under Section 74 of the Central Goods and Services Tax (GST) Act, 2017, can be issued for multiple financial years. RioCare India had challenged a notice dated December 4, 2024, covering the period from July 1, 2018, to March 31, 2023, arguing that separate notices should have been issued for each financial year. The petitione

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