One GST SCN for Multiple Financial Years Permissible - SC to Settle this GST Battle - CAclubindia

Multiple High Courts across the country have now drawn a firm line against the practice of issuing composite orconsolidated Show-Cause Notices (SCNs)and assessment orders spanning multiple financial years / tax periods under Sections 73 and 74 of the Central Goods and Services Tax Act, 2017 (“the CGST Act”) . The Andhra Pradesh High Court, in a series of judgments - Sahiti Agencies v. Assistant Co…