Shivhare Retail Pvt. Ltd. Vs Commissioner, CGST & Central Excise
Date: April 9, 2026
Subject Matter
Consolidated Show Cause Notices for Multiple Financial Years Under Section 74 CGST Act Not Permissible
Summary
The Bombay High Court quashed and set aside a show cause notice issued under Section 74 of the CGST Act, ruling that the consolidation of multiple financial years in a single notice is not permissible under the statutory scheme of the GST Act. Summar…
FULL TEXT OF THE JUDGMENT/ORDER OF BOMBAY HIGH COURT Heard. 02] Challenge is to show cause notice dated 18/06/2025 issued by respondent no.3, under Section 74 of The Central Goods and Services Tax Act, 2017 (for short “CGST Act”). The notice dated 18/06/2025 pertains to financial years 2018-19 to 2022-23 saying that the petitioner has, during this period, suppressed taxable value, and thereby made…