Tagged “sections-73-74”

2 articles on sections-73-74.

Commissioner of Central Tax v. Chimney Hills Education Society: consolidated GST notices held permissible

On 26 April 2026, a Karnataka High Court division bench held that show-cause notices under Sections 73/74 CGST Act are neither tax-period-specific nor financial-year-specific, allowing the Revenue's intra-court appeals and creating an inter-state split with Bombay and Madras.

Valkya Editorial·2 Jun 2026·8 min

Landmark JudgmentBombay High Court

Rollmet LLP v. Union of India: consolidated GST show-cause notices referred to a Larger Bench

On 17 April 2026, a Bombay High Court division bench declined to follow Milroc Good Earth and referred to a Larger Bench the question whether a single show-cause notice under Sections 73/74 CGST Act may span multiple financial years.

Valkya Editorial·2 Jun 2026·8 min