Composite Show Cause Notice under Section 73 Covering Multiple Financial Years Is Legally Unsustainable
Composite Show Cause Notice under Section 73 Covering Multiple Financial Years Is Legally Unsustainable Issue Whether a single, composite Show Cause Notice (SCN) issued under Section 73 of the CGST/KSGST Act covering multiple assessment years (FY 2020-21 and FY 2021-22) is legally valid or liable to be quashed. Facts Issuance of Composite SCN: The petitioner… Read More »