https://www.taxtmi.com/highlights?id=90824 The HC held that issuance of a single show cause notice encompassing multiple financial years contravenes the GST Act, which mandates that show cause notices must correspond to individual tax periods as defined under Section 2(106) and Sections 73/74. The Court emphasized that "bunching" violates principles of natural justice and statutory provisions, as each financial year constitutes a separate tax period. Furthermore, Section 128's provision for waiver schemes cannot justify pre-notification notices aggregating multiple years, as this imposes undue hardship on taxpayers. The Court clarified that show cause notices must be issued either based on annual returns after their filing or on monthly returns if issued prior to annual return submi..... en-us Wed, 23 Jul 2025 08:29:42 +0530 Wed, 23 Jul 2025 08:29:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=90824 The HC held that issuance of a single show cause notice encompassing multiple financial years contravenes the GST Act, which mandates that show cause notices must correspond to individual tax periods as defined under Section 2(106) and Sections 73/74. The Court emphasized that "bunching" violates principles of natural justice and statutory provisions, as each financial year constitutes a separate tax period. Furthermore, Section 128's provision for waiver schemes cannot justify pre-notification notices aggregating multiple years, as this imposes undue hardship on taxpayers. The Court clarified that show cause notices must be issued either based on annual returns after their filing or on monthly returns if issued prior to annual return submi..... Highlights GST Wed, 23 Jul 2025 08:29:42 +0530 https://www.taxtmi.com/highlights?id=90824