Summary
- The debate over issuing consolidated show cause notices (SCNs) for multiple financial years under the CGST Act intensifies, with conflicting views from various High Courts.
- The Delhi, Jammu & Kashmir, Allahabad, and Kerala High Courts generally support "bunching" SCNs, while the Bombay and Madras High Courts oppose it, citing each financial year as a separate assessment period.
- The Kolkata High Court has suggested that in cases of ongoing fraudulent ITC schemes, bunching may be necessary to reveal patterns of fraud.
- A Supreme Court ruling on this contentious issue is anticipated soon, which could significantly impact GST enforcement practices across India.
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