{"id":74184,"date":"2025-10-17T08:08:43","date_gmt":"2025-10-17T02:38:43","guid":{"rendered":""},"modified":"2025-10-17T08:08:43","modified_gmt":"2025-10-17T02:38:43","slug":"quashing-consolidated-show-cause-notices-that-clubbed-multiple-years-holding-demands-must-respect-sections-73-and-74-cgst-act","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=74184","title":{"rendered":"Quashing consolidated show-cause notices that clubbed multiple years, holding demands must respect Sections 73 and 74 CGST Act."},"content":{"rendered":"<p>Quashing consolidated show-cause notices that clubbed multiple years, holding demands must respect Sections 73 and 74 CGST Act.<br \/>Case-Laws<br \/>GST<br \/>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 &#8211; tax periods are tied<\/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=93444\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Quashing consolidated show-cause notices that clubbed multiple years, holding demands must respect Sections 73 and 74 CGST Act.Case-LawsGSTThe HC quashed consolidated show-cause notices issued by Respondent No.2 that clubbed multiple financial years for d<\/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-74184","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74184","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=74184"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74184\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=74184"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=74184"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=74184"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}