Calcutta High Court
For assessee
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Search and filter tax rulings from the Supreme Court, the High Courts, the GST Appellate Tribunal and the advance-ruling authorities.
1 ruling found
Calcutta High Court
Where a single composite show cause notice under section 74 read with section 122 covered multiple financial years and was followed by year-wise DRC-01 summaries and demand order, issuance of such composite notice was beyond jurisdiction under CGST Act, making entire proceedings including demand order and DRC-01 summaries void and same were to be quashed