Composite Show Cause Notice Covering Multiple Assessment Years Is Invalid Under Section 73 GST
Composite Show Cause Notice Covering Multiple Assessment Years Is Invalid Under Section 73 GST Issue Whether issuing a single composite Show Cause Notice (SCN) under Section 73 covering multiple assessment years and tax periods is legally permissible. Facts Issuance of Composite SCN: The respondents issued a single composite Show Cause Notice (Ext.P1) covering multiple assessment… Read More »