Section 74 GST Proceedings Invalid When Multiple Years Are Combined: Bombay HC

AR Traders Vs Joint Commissioner (Bombay High Court) The writ petition before the Bombay High Court challenged an order dated 26 September 2025 and two show cause notices dated 29 June 2025 and 18 September 2025 issued under Section 74 of the Central Goods and Services Tax Act, 2017. The notices alleged suppression of taxable value and short payment of CGST for multiple financial years by clubbing several tax periods together. One notice covered financial years 2018–19 to 2023–24, while the other covered 2019–20 to 2023–24. The primary contention raised was that issuance of a consolida...