Composite Show Cause Notice Covering Multiple Financial Years Under GST Is Impermissible and Legally Invalid
Composite Show Cause Notice Covering Multiple Financial Years Under GST Is Impermissible and Legally Invalid Issue Whether the issuance of a single composite Show Cause Notice (SCN) under Section 73 covering multiple financial years (FY 2020-21 to FY 2024-25) is legally valid, or if separate year-wise notices are mandatory under the GST law. Facts The… Read More »