Aasawa Brothers Corporate Avenue Vs Union of India (Bombay High Court)
Date: February 26, 2026
Subject Matter
Consolidated Show Cause Notices for Multiple Financial Years Impermissible Under CGST Act
Summary
The Bombay High Court has set aside consolidated show cause-cum-demand notices issued under Section 74 of the CGST Act, covering multiple financial years. The Court found such consolidation impermissible in the absence of allegations of a composite o…
FULL TEXT OF THE JUDGMENT/ORDER OF BOMBAY HIGH COURT 1. At the outset, Civil Application No.2217 of 2026 and Civil Application No.2226 of 2026 are taken up. Both the applications seek amendment to the respective writ petitions. The applications are allowed and disposed of. 2. Heard learned Counsel for the parties. 3. By the present writ petitions, the petitioners challenge the show cause–cum–deman…