Tag Archives: Deputy Director Directorate General of Goods and Services Tax Intelligence

A single composite show cause notice issued under GST covering multiple financial years is legally impermissible and void.

By | August 10, 2026

A single composite show cause notice issued under GST covering multiple financial years is legally impermissible and void. Issue Whether issuing a single consolidated or composite show cause notice encompassing multiple financial years under Sections 73 and 74 of the Central Goods and Services Tax Act, 2017 / Kerala Goods and Services Tax Act, 2017… Read More »