Rite Water Solutions (India) Ltd. Vs Joint Commissioner (Bombay High Court)
Date: November 27, 2025
Subject Matter
Consolidated Show Cause Notices for Multiple Financial Years Under CGST Act Not Permissible
Summary
The petition has been allowed , and the show cause notice issued under Section 74 of the CGST Act, 2017, which consolidated demands for multiple financial years/tax periods, has been set aside by the Court, holding that such clubbing is not legally p…
FULL TEXT OF THE ORDER OF ITAT DELHI Challenge is to clubbing notices issued under Section 74 of The Central Goods and Services Tax Act, 2017 (for short “CGST Act, 2017”). The Counsel for the petitioner submits that respondent no.1 has issued notice dated 4/8/2024 calling upon the petitioner to show cause as to why tax amount of Rs.2,12,16,300/-should not be demanded and recovered from them under…