GST fault line: Supreme Court to rule if taxmancan bundle years into one sweeping show-causenotice

Puri, Tanessa (2026) GST fault line: Supreme Court to rule if taxmancan bundle years into one sweeping show-causenotice. The Economic Times.

[thumbnail of GST fault line.pdf]
Preview
Text
GST fault line.pdf - Published Version

Download (541kB) | Preview

Abstract

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.

Item Type: Article in Newspapers and Magazine
Uncontrolled Keywords: CGST Act | Liability initiation
Subjects: Social Sciences and humanities > Economics, Econometrics and Finance > Economics
Social Sciences and humanities > Social Sciences > Law and Legal Studies
Depositing User: Mr. Syed Anas
Date Deposited: 26 May 2026 11:00
Last Modified: 26 May 2026 11:00
Official URL: https://economictimes.indiatimes.com/opinion/et-co...
URI: https://pure.jgu.edu.in/id/eprint/11412

Downloads

Downloads per month over past year

Actions (login required)

View Item
View Item