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.

Cannot Issue a Single Show Cause Notice Covering Several Assessment Years: Kerala High Court Grants Relief to Honey Rose in GST Case

The Kerala High Court quashed composite GST show cause notices issued across multiple financial years, including to actress Honey Rose, holding that authorities cannot club different assessment years in a single notice under the CGST and SGST Acts, 2017.