Sec 74(1) allows single notice for tax dues across periods.

Under Section 74(1) of the GST law, the High Court ruled that tax authorities can issue a single notice for unpaid taxes, short payments, erroneous refunds, or incorrect input tax credit claims due to fraud or misstatement for any period, as long as it is issued at least six months before the deadline in Section 74(10). The court dismissed the petitioner's claim that separate notices were required for each financial year and allowed the petitioner to present all arguments to the relevant authority. The petition challenging the show cause notice was dismissed. .....

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