Marfani Steel Impex Vs Principal Commissioner (Bombay High Court)
Date: January 16, 2026
Subject Matter
Consolidated Show Cause Notice under Section 74 CGST Act for multiple financial years is impermissible
Summary
The Bombay High Court has partly allowed the petition, quashing and setting aside the show cause notice dated 30/5/2025. The Court ruled that consolidating multiple financial years or tax periods in a single show cause notice issued under Section 74…
FULL TEXT OF THE JUDGMENT/ORDER OF BOMBAY HIGH COURT Heard. 2. Challenge is to the show cause notice dated 30/5/2025 issued under Section 74 of The Central Goods and Services Tax Act, 2017 (for short “CGST Act”) by respondent no.2 – Joint Commissioner, Central Goods and Services Tax, Nagpur – I. The notice issued pertains from April – 2018 to March – 2024, saying that the petitioner has, during th…