Tag Archives: Directorate General of Goods and Services Tax Intelligence

Composite Show Cause Notice Covering Multiple Assessment Years Is Invalid Under Section 73 GST

By | September 28, 2026
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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 »

Regular bail was granted as investigation relied on documentary evidence and custody exceeded seven months.

By | August 5, 2026
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Regular bail was granted as investigation relied on documentary evidence and custody exceeded seven months. Issue Whether regular bail under Section 528 of Bharatiya Nagarik Suraksha Sanhita, 2023 should be granted to petitioners accused of creating fake firms and fraudulently passing Input Tax Credit (ITC) worth Rs. 197 crores under Section 132 of the CGST… Read More »