Singler GST SCN Invalid as It Clubbed Multiple Financial Years: Bombay HC

ICAD School of Learning Pvt. Ltd. Vs Union of India (Bombay High Court) In this case Bombay High held that, single SCN covering multiple years, you would be aggregating different tax period with different due dates and different limitations, which the statute does not permit. And hence consolidation of show cause notice for multiple years is not permissible. The Bombay High Court, in Writ Petition No. 736 of 2026, examined the validity of a show cause notice dated 01/05/2025 issued under Section 74 of the Central Goods and Services Tax Act, 2017 (CGST Act), and the consequential order dated 3...