Single Section 74 SCN for Multiple Financial Years Without Jurisdiction: Calcutta HC

State Bank of India Vs Commercial Central Goods and Service Tax and Central Excise (Calcutta High Court) Brief facts: The issue in this case was related to  one composite Show Cause Notice under Section 74 of the CGST Act covering Financial Years 2018-19 to 2023-24 alleging short payment of GST by SBI.  The Show Cause Notice and the Order-in-Original upon challenge before the High Court, it was argued that Each Financial Year is independent and Separate limitation applies. Therefore one SCN covering six years is contrary to Section 74. By clubbing several years, the Department attempted to r...