Summary
- The Bombay High Court has quashed a consolidated GST notice issued under Section 73 that covered multiple financial years from 2021-22 to 2023-24.
- The court ruled that the notice was improper and mandated the issuance of a fresh notice strictly in accordance with the law.
- This decision underscores the importance of adhering to legal protocols in GST assessments.
- The ruling may set a precedent for how GST notices are structured and issued in the future.
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