Composite GST show cause notices for multiple years violate Sections 73 and 74 limitation rules, must be issued yearly separately.

Composite GST show cause notices for multiple years violate Sections 73 and 74 limitation rules, must be issued yearly separately.Case-LawsGSTThe HC held that issuance of a composite show cause notice (SCN) covering multiple financial years under the GST

Composite GST show cause notices for multiple years violate Sections 73 and 74 limitation rules, must be issued yearly separately.
Case-Laws
GST
The HC held that issuance of a composite show cause notice (SCN) covering multiple financial years under the GST Act is impermissible. Each financial year constitutes a separate tax period with distinct limitation periods under Sections 73 and 74. The limitation of three or five years applies individually to each financial year and cannot be ag

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