Tax Evasion Show Cause Notices Under Section 74(1) CGST Must Be Issued Separately For Each Financial Year

Tax Evasion Show Cause Notices Under Section 74(1) CGST Must Be Issued Separately For Each Financial YearCase-LawsGSTHC held that show cause notices under Section 74(1) of CGST Act for alleged tax evasion must be issued separately for each financial year

Tax Evasion Show Cause Notices Under Section 74(1) CGST Must Be Issued Separately For Each Financial Year
Case-Laws
GST
HC held that show cause notices under Section 74(1) of CGST Act for alleged tax evasion must be issued separately for each financial year rather than through consolidated notices covering multiple years. The court reasoned that limitation periods vary by year, and consolidation could unfairly restrict an assessee's response time based on the earliest year's limitation.

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