Supreme Court to decide if GST show cause notices can club years in one go

One notice across years could reshape tax liability battles

The Supreme Court will decide whether GST tax authorities can issue a single show-cause notice covering multiple financial years, or whether proceedings must start year-by-year. The ruling could determine whether liabilities can be aggregated in one sweep and how limitation timelines apply, directly affecting the way GST disputes are assessed, contested, and litigated.