{"id":72108,"date":"2025-07-23T08:29:45","date_gmt":"2025-07-23T02:59:45","guid":{"rendered":""},"modified":"2025-07-23T08:29:45","modified_gmt":"2025-07-23T02:59:45","slug":"composite-gst-show-cause-notices-for-multiple-years-violate-sections-73-and-74-limitation-rules-must-be-issued-yearly-separately","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=72108","title":{"rendered":"Composite GST show cause notices for multiple years violate Sections 73 and 74 limitation rules, must be issued yearly separately."},"content":{"rendered":"<p>Composite GST show cause notices for multiple years violate Sections 73 and 74 limitation rules, must be issued yearly separately.<br \/>Case-Laws<br \/>GST<br \/>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<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=90803\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>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 <\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-72108","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/72108","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=72108"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/72108\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=72108"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=72108"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=72108"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}