Legality of Issuing a Single Show Cause Notice for Covering Multiple GST Assessment Years

The practice of the GST Department issuing a single Show Cause Notice (SCN) for multiple assessment years has raised significant legal concerns. While this practice may be convenient to the GST Department, it often creates challenges for both the GST Department as well as taxpayers. In some instances, the GST Department conducts audits spanning for several years and issues a consolidated SCN for a…