Consolidation of short-paid GST across tax periods in Section 74 show-cause notice held ultravires; notice quashed

Consolidation of short-paid GST across tax periods in Section 74 show-cause notice held ultravires; notice quashedCase-LawsGSTThe central issue was whether a show-cause notice under Section 74 CGST could consolidate alleged short-payments across different

Consolidation of short-paid GST across tax periods in Section 74 show-cause notice held ultravires; notice quashed
Case-Laws
GST
The central issue was whether a show-cause notice under Section 74 CGST could consolidate alleged short-payments across different financial years/tax periods. Relying on binding Division Bench precedent, the court held that an assessing authority lacks jurisdiction to issue composite assessment or club periods in a single notice; accordingly, such consolidatio

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