GST enforcement against small mining lease holders is criticised for composite notices, mechanical fraud claims, and denial of natural justice.
Issuing consolidated show cause notices and composite orders for multiple financial years is described as legally impermissible and prejudicial, because GST compliance, return filing, input tax credit limits, and adjudication are structured year-wise. The article emphasises that limitation under the GST framework is tied to the relevant financial year, and that bunching different years together cannot be used to circumvent statutory time limits or revive barred periods. The discussion also criticises the mechanical invocation of Section 74 without establishing mens rea, and the use of undisclosed third-party material in breach of natural justice. (AI Summary)