Hakikatrai and Sons Vs Union of India and Ors
Date: February 26, 2026
Subject Matter
Consolidated Show Cause Notice for Multiple Financial Years Under Section 74 CGST Act Set Aside
Summary
The High Court has partly allowed the petition, quashing and setting aside a show cause notice issued under Section 74 of the CGST Act. The Court held that clubbing multiple financial years in a single show cause notice under Section 74 is not permis…
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 26/06/2025 pertains to financial years 2018-19 to 2022-23 saying that the petitioner has, during this period, suppressed taxable value, and thereby made…