Bombay High Court refers GST consolidated SCN issue to larger bench - Business Standard

The Bombay High Court on April 17 referred to a larger Bench the contentious issue of whether the revenue department could issue a single consolidated showcause notice (SCN), clubbing multiple financial years, under Sections 73/74 of the Central Goods and Services Tax (CGST) Act, 2017. Section 73 covers tax shortfalls/input tax credit errors without fraud while Section 74 covers the same issues in…