9911796707
TMI Blog2024 (9) TMI 1347X X X X Extracts X X X X X X X X Extracts X X X X ..... the improper consolidation of multiple tax periods into a single show cause notice - HELD THAT:- This Court finds that the respondent erred in issuing a consolidated show cause notice for multiple assessment years, spanning from 2017-18 to 2020-21. Section 73 (10) of the CGST Act mandates a specific time limit from the due date for furnishing the annual return for the financial year to which the t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dvocate) For the Respondent (by Sri. Unnikrishnan M., CGC) ORAL ORDER In this petition, petitioner challenges the impugned show cause notice dated 03.05.2024 at Annexure D and the order dated 21.11.2023 at Annexure B issued by the respondent for the tax periods 2017-18, 2018-19, 2019-20 and 2020-21. The petitioner contends that these notices, issued under Section 73 of the Central Goods and Servic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... M/s. Titan Company Ltd. vs. Joint Commissioner of GST W.P.No.33164 of 2023. The Madras High Court, while addressing a similar issue, relied on the Hon ble Supreme Court's decision in State of Jammu and Kashmir and Others vs. Caltex (India) Ltd., AIR 1966 SC 1350. The Hon ble Apex Court held that where an assessment encompasses different assessment years, each assessment order can be distinctly ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y the Hon ble Supreme Court are directly applicable to the present case. 6. For the reasons aforementioned, this Court concludes 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. 7. Accordingly, this ..... X X X X Extracts X X X X X X X X Extracts X X X X
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