GST Update- Karnataka High Court Quashes Single SCN Issued for Multiple Years

[Pradeep Reddy]

GST Update- Karnataka High Court Quashes Single SCN Issued for Multiple Years

Hon'ble High Court quashed a show cause notice issued under Section 73 of

the CGST Act, 2017, for improperly consolidating multiple tax periods (2017-

18 to 2020-21) into one notice.

🔑 Key Points:

-The petitioner argued that each tax year should be assessed individually, per the CGST Act's three-year limitation.

-The court agreed, citing legal precedents that require separate assessments for each tax year.

-The consolidated notice was quashed, but the respondent may issue individual notices for each period.

✅ Outcome:

The court ruled in favor of the petitioner and quashed the SCN.

Further, it allowed the GST officer to issue show cause notice for each year separately in compliance with Section 73 of the CGST Act, 2017.