Tag Archives: Intelligence Officer-Intelligence

Consolidated GST Show Cause Notices Issued Across Multiple Financial Years Under Section 73 Are Legally Unsustainable

By | June 11, 2026

Consolidated GST Show Cause Notices Issued Across Multiple Financial Years Under Section 73 Are Legally Unsustainable Issue Whether the Goods and Services Tax (GST) authorities can issue a single, composite Show Cause Notice (SCN) and its electronic summary covering multiple financial years for demands not involving fraud under Section 73, or whether separate notices are… Read More »