Vidarbha Nickel Limited Vs Commissioner
Date: March 26, 2026
Subject Matter
Consolidated Show Cause Notice under Section 74 CGST Act for Multiple Financial Years Impermissible
Summary
The petition was allowed by the High Court, and the show cause notice issued under Section 74 of the CGST Act was set aside . The Court ruled that consolidating different financial years or tax periods into a single show cause notice under Section 74…
FULL TEXT OF THE JUDGMENT/ORDER OF BOMBAY HIGH COURT Heard. 2. Challenge is to show cause notice dated 26/06/2025 issued by respondent no.4, under Section 74 of The Central Goods and Services Tax Act, 2017 (for short “CGST Act”). The notice dated 27/06/2025 pertains to financial years 2018-19 to 2020-21 saying that the petitioner has, during this period, suppressed taxable value, and thereby made…