Composite show cause notice issued under Section 74 across multiple financial years is legally invalid
Composite show cause notice issued under Section 74 across multiple financial years is legally invalid Issue Whether a single composite show cause notice issued under Section 74(1) of the CGST/KGST Act, 2017 spanning multiple financial years (2017-18 and 2018-19) is legally sustainable. Facts The petitioner, registered under the CGST and SGST Acts, was subjected to… Read More »