Bombay High Court: GST Show Cause Notices Must Be Issued Separately for Each Financial Year

The Bombay High Court ruled that show cause notices under Section 74 of the CGST Act must be issued separately for each financial year, as limitation periods differ annually, making consolidated notices across multiple tax periods inconsistent with the statutory framework.

Appellate Authority Cannot Remand Cases in GST Refund Appeals: Allahabad HC

The Allahabad High Court held that the Appellate Authority under Section 107(11) of the CGST Act lacks power to remand matters, annulling refund-related remand orders and relying on its earlier ruling in Anand & Anand vs. Principal Commissioner of CGST prohibiting such action.