Quashing consolidated show-cause notices that clubbed multiple years, holding demands must respect Sections 73 and 74 CGST Act.
Case-Laws
GST
The HC quashed consolidated show-cause notices issued by Respondent No.2 that clubbed multiple financial years for demand of GST and reversal of alleged ineligible ITC, holding such consolidation to be without jurisdiction and a judicial overreach. The court reaffirmed the statutory limitation scheme under the CGST Act, 2017 – tax periods are tied
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