Conflicting issue over year-wise GST assessment - Law.asia

A critical legal debate exists within India’s goods and services tax (GST) framework on “bunching” multiple financial years into a single, consolidated proceeding. This issue arises because the tax authorities bundle multiple financial years in a single show cause notice, which is not envisaged under the Central Goods & Services Tax Act, 2017 (CGST Act). This practice is done for administrativ…