Clubbing Multiple Tax Periods In a Single Notice Is Impermissible under GST Act: Karnataka HC Quashes SCN [Read Order]
The Court concluded that the show cause notices issued by the respondent are fundamentally flawed. The practice of issuing a single, consolidated show cause notice for multiple assessment years contravenes the provisions of the CGST Act and established legal precedents.
In a significant case, the High Court Of Karnataka held that clubbing multiple tax periods in a single notice is impermissible under Central; Goods and Service Tax ( CGST ) Act, 2017 and quashed the show cause notice (SCN) issued. Veremax Technologie Services Limited , the petitioner challenged the impugned show cause notice dated 03.05.2024…
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