Single Show Cause Notice for Multiple Years Violates GST Act Sections 2(106), 73, 74, and 128 Rules

Single Show Cause Notice for Multiple Years Violates GST Act Sections 2(106), 73, 74, and 128 RulesCase-LawsGSTThe HC held that issuance of a single show cause notice encompassing multiple financial years contravenes the GST Act, which mandates that show

Single Show Cause Notice for Multiple Years Violates GST Act Sections 2(106), 73, 74, and 128 Rules
Case-Laws
GST
The HC held that issuance of a single show cause notice encompassing multiple financial years contravenes the GST Act, which mandates that show cause notices must correspond to individual tax periods as defined under Section 2(106) and Sections 73/74. The Court emphasized that “bunching” violates principles of natural justice and statutory provisions, as each financial year

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