Single SCN for multiple years u/s 74 could be issued under GST

X L Interiors Vs Deputy Commissioner (Intelligence) (Kerala High Court)

Conclusion: Since the word ‘period’ used in Sub Section (3) of Section 74 did not relate to any financial year but only to a period for which a notice to be issued under Sub Section (1) of Section 74, therefore, it was difficult to hold that the bunching of show cause notices was illegal and contrary to the provisions of Section 74 of the CGST Act. Bunching of show cause notices did not cause any prejudice to assessee as it was open to assessee to take up any contention peculiar to any part

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