9911796707
TMI Blog2024 (10) TMI 116X X X X Extracts X X X X X X X X Extracts X X X X ..... awed due to the improper consolidation of multiple tax periods into a single SCN - petitioner s primary argument is that the respondent cannot issue a common show cause notice by grouping the tax periods from 2019 to 2023-24 - HELD THAT:- This Court finds that the respondent erred in issuing a consolidated show cause notice for multiple assessment years, spanning from 2019 to 2023-24. Section 73(1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y quashed - Petition allowed. - MR. SACHIN SHANKAR MAGADUM, J. For the Petitioner : Sri. M.N. Shankare Gowda, Advocate For the Respondent : Sri. Harisha A.S., AGA ORDER In this writ petition, the petitioner, a Club, challenges the impugned show cause notice dated 07.05.2024, as detailed in Annexure-F, and the summary of the show cause notice dated 08.05.2024, as outlined in Annexure-G, issued by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... should have been issued for each assessment year under sub-Section (1) of Section 73. 3. The petitioner relies on the judgment of the Hon'ble Madras High Court in the case of 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ctions must be completed within a designated year, and such actions should be executed in accordance with the law's provisions. The principles enunciated in the judgment cited by 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 practic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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