{"id":74621,"date":"2025-12-19T08:30:26","date_gmt":"2025-12-19T03:00:26","guid":{"rendered":""},"modified":"2025-12-19T08:30:26","modified_gmt":"2025-12-19T03:00:26","slug":"composite-gst-show-cause-notice-clubbing-multiple-financial-years-u-s73-s-74-held-invalid-fy-2019-20-to-2023-24-notice-quashed","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=74621","title":{"rendered":"Composite GST show-cause notice clubbing multiple financial years u\/s73\/s.74 held invalid; FY 2019-20 to 2023-24 notice quashed."},"content":{"rendered":"<p>Composite GST show-cause notice clubbing multiple financial years u\/s73\/s.74 held invalid; FY 2019-20 to 2023-24 notice quashed.<br \/>Case-Laws<br \/>GST<br \/>Clubbing multiple tax periods\/financial years in a single composite show-cause notice under s.73\/s.74 of the CGST\/KGST Act was held impermissible because the statutory scheme treats each financial year as an independent assessment unit with separate returns, reconciliation, evaluation of transactions\/ITC, and year-specific limitation; the Act doe<\/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=95217\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Composite GST show-cause notice clubbing multiple financial years u\/s73\/s.74 held invalid; FY 2019-20 to 2023-24 notice quashed.Case-LawsGSTClubbing multiple tax periods\/financial years in a single composite show-cause notice under s.73\/s.74 of the CGST\/K<\/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-74621","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74621","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=74621"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74621\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=74621"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=74621"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=74621"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}