https://www.taxtmi.com/caselaws?id=775333 The HC held that issuance of a single show cause notice (SCN) covering multiple financial years under Sections 73/74 of the GST Act is impermissible. Each financial year is treated as a separate tax period with distinct limitation periods of 3 or 5 years. Clubbing multiple years in one SCN frustrates the statutory limitation scheme and denies the respondent the opportunity for year-wise defense, resulting in jurisdictional overreach and rendering the order void ab initio. The court clarified that SCNs must be issued based on the relevant tax period, i.e., annual returns if filed, or monthly returns if annual returns are yet to be filed. The impugned composite SCN and order were quashed for violating Sections 74(10) and 136 of the GST Act. The petition was allowed. en-us Mon, 21 Jul 2025 00:00:00 +0530 Tue, 05 Aug 2025 17:47:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775333 The HC held that issuance of a single show cause notice (SCN) covering multiple financial years under Sections 73/74 of the GST Act is impermissible. Each financial year is treated as a separate tax period with distinct limitation periods of 3 or 5 years. Clubbing multiple years in one SCN frustrates the statutory limitation scheme and denies the respondent the opportunity for year-wise defense, resulting in jurisdictional overreach and rendering the order void ab initio. The court clarified that SCNs must be issued based on the relevant tax period, i.e., annual returns if filed, or monthly returns if annual returns are yet to be filed. The impugned composite SCN and order were quashed for violating Sections 74(10) and 136 of the GST Act. The petition was allowed. Case-Laws GST Mon, 21 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775333