GST fault line: Supreme Court to rule if taxman can bundle years into one sweeping show-cause notice - The Economic Times

A larger Supreme Court bench is set to revisit a key GST issue that could reshape litigation strategy: can the tax department issue a single show-cause notice (SCN) spanning multiple financial years? At one level, the issue is procedural, but it cuts to how tax exposure is assessed, defended and litigated. A multi-year SCN can aggregate liabilities, blur limitation boundaries and complicate compli…