https://www.taxtmi.com/caselaws?id=764456 Section 74 of the CGST Act does not, on a prima facie view, prohibit issuance of a single show cause-cum-demand notice covering a period spanning multiple financial years, so long as it is issued within the time framework under Section 74(10). As limitation under Section 74(10) was not in issue, the Bombay HC declined to entertain the writ petition at the stage of challenge to the notice and left the petitioner to raise all available objections before the adjudicating authority. The impugned notice was not interfered with. en-us Mon, 06 Jan 2025 00:00:00 +0530 Wed, 18 Feb 2026 10:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764456 Section 74 of the CGST Act does not, on a prima facie view, prohibit issuance of a single show cause-cum-demand notice covering a period spanning multiple financial years, so long as it is issued within the time framework under Section 74(10). As limitation under Section 74(10) was not in issue, the Bombay HC declined to entertain the writ petition at the stage of challenge to the notice and left the petitioner to raise all available objections before the adjudicating authority. The impugned notice was not interfered with. Case-Laws GST Mon, 06 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764456