Tag Archives: Additional Commissioner

Consolidated Section 74 GST Demands Covering Multiple Years Served via Email are Valid

By | June 23, 2026

Consolidated Section 74 GST Demands Covering Multiple Years Served via Email are Valid Issue Whether a single Show Cause Notice (SCN) and final assessment order under Section 74 can cover multiple financial years for fraudulent Input Tax Credit (ITC) utilization. Whether an order communicated via email satisfies the limitation period under Section 74(10), even if… Read More »