The Economic Times

GST fault line: Supreme Court to rule if taxman can bundle years into one sweeping show-cause notice

The Supreme Court is set to decide if tax authorities can issue a single show-cause notice for multiple financial years. This procedural issue impacts how tax exposure is assessed and litigated, with potential to aggregate liabilities and blur limitation boundaries. The court will determine if the CGST Act permits composite proceedings across years or mandates year-by-year liability initiation.