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.

Violation of Statutory Limitation: Allahabad HC Quashes Theft Case Taken Up After 5 Years; Slams Magistrate for Ignoring Limitation Period

The Allahabad High Court quashed a motorcycle theft case after the trial court took cognizance five years after the incident, violating Sections 468–469 CrPC. The bench reprimanded the magistrate for ignoring the statutory limitation period.