Legal Articles Bombay High Court to Decide If GST Department Can Issue Single SCN for Multiple Financial Years April 20, 2026 / April 20, 2026 by Bharat Bhushan | Leave a Comment Under Section 73(10), a final order in non-fraud cases must be issued within three years from the due date of the annual return or erroneous refund. Section 74(10) extends this period to five years in cases involving fraud, wilful misstatement, or suppression of facts. Read more ยป and justice Aarti Sathe bombay high court GST Department Can Issue Single SCN Justices GS Kulkarni
