Issuance of Consolidated SCN for Multiple Years Allowable u/s 74 of CGST: Kerala HC

The Kerala High Court ruled that the issuance of a consolidated Show Cause Notice (SCN) for multiple years is permissible under Section 74 of the CGST Act. The ruling clarifies that the tax department can issue a single SCN covering multiple periods for the same issue, rather than issuing separate notices for each period. This consolidated approach is aimed at reducing paperwork, streamlining the process, and minimizing administrative delays. The decision is a significant step towards improving the efficiency of tax enforcement while ensuring that businesses are not unfairly penalized for procedural errors.