Single Consolidated GST SCN u/s 73 cannot be issued for Multiple Assessment Years: Karnataka HC [Read Order]
In the case, State of Jammu and Kashmir vs. Caltex (India) Ltd, the SC held that separate assessment orders should be treated independently when covering different assessment years
By Navasree A.M - On September 14, 2024 2:48 pm - 2 mins read
The Karnataka High Court has declared that issuing a single consolidated Show Cause Notice ( SCN ) under Section 73 of the Goods and Services Tax ( GST ) Act for multiple assessment years is unlawful. According to the court, the consolidated SCN issued by the GST department was fundamentally flawed. It also stated that…
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