High Court of Calcutta30 June 2026

State Bank of India v. Commercial CGST & CE, SLG Commissionerate

For assessee

WPA NO. 433 OF 2026

The ruling in brief

Where petitioner bank received a composite show-cause notice and adjudication order clubbing multiple financial years for alleged IGST liability involving fraud, since each financial year is a separate unit for limitation and notices cannot combine multiple years to overcome bar of limitation, such composite notice and order were held illegal and without jurisdiction and were quashed

Provisions considered

CGST S.74

Section 74 of Central Goods and Services Tax Act, 2017/West Bengal Goods and Services Tax Act, 2017

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The ruling in brief

Related rulings

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Dhruv Medicos (P.) Ltd. v. Deputy Commissioner

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Uttarakhand High Court17 Sept 2026

For assesseeRemanded

Shivtara Developers v. State of Uttarakhand

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Related rulings

Delhi High Court29 Sept 2026

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State Bank of India v. Commercial CGST & CE, SLG Commissionerate

The ruling in brief

Provisions considered

State Bank of India v. Commercial CGST & CE, SLG Commissionerate

The ruling in brief

Provisions considered

Read the full analysis

Dhruv Medicos (P.) Ltd. v. Deputy Commissioner

Jaiwanti v. Union of India

Shivtara Developers v. State of Uttarakhand

Read the full analysis