Composite GST Show Cause Notices Issued Across Multiple Financial Years Under Section 73 Are Legally Unsustainable
Composite GST Show Cause Notices Issued Across Multiple Financial Years Under Section 73 Are Legally Unsustainable Issue Whether a single composite Show Cause Notice (SCN) issued under Section 73 covering multiple assessment years (2019-20 and 2020-21), along with its consequential summary orders and adjudication proceedings, is legally valid. Facts Composite SCN Issued: The Revenue issued… Read More »