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TMI Blog2024 (11) TMI 518X X X X Extracts X X X X X X X X Extracts X X X X ..... ench of this Court held '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.' As is clear from the aforesaid judgment of this Court, the issue in controversy involved in the present petition is directly and squarely covered by the aforesaid judgment and consequently, the impugned Notices deserve to be quashed by reserving liberty in favour of the respondents to issue separate / independent Notices for each assessment year in terms of Section 73 of the CGST Act, 2017. The impugned Notices at Annexures-A and B both dat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 24 is enclosed and marked as Annexure-D. e) And pass such other orders as this Hon ble court deems fit and proper in the interest of justice and equity. 2. Heard learned Senior counsel for the petitioner and learned counsel for the respondents revenue and perused the material on record. 3. A perusal of the material on record will indicate that though several contentions are urged by both sides in support of their respective claims, the main / primary issue that arises for consideration is, whether the impugned Notices at Annexures-A and B both dated 05.08.2024 are vitiated on account of the fact that the same purport to club / consolidate / group the demand for more than one financial year i.e., for the tax period from 2017 to 2023 and as t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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 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 separated and must be treated independently. 4. This Court has reviewed the judgment of the Madras High Court and the scope of inquiry under Section 73 of the CGST Act. Based on the established legal principles and the precedent set by the Hon ble Apex Court, this Court finds that the respondent erred in issuing a consolidated show cause noti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... covered by the aforesaid judgment and consequently, the impugned Notices deserve to be quashed by reserving liberty in favour of the respondents to issue separate / independent Notices for each assessment year in terms of Section 73 of the CGST Act, 2017. 5. In the result, I pass the following: ORDER (i) Petition is hereby allowed and disposed of in terms of the judgment of this Court in the case of M/s. Bangalore Golf Club vs. Assistant Commissioner of Commercial Taxes W.P.No.16500/2024 dated 07.08.2024. (ii) The impugned Notices at Annexures-A and B both dated 05.08.2024 and all further proceedings pursuant thereto are hereby quashed. (iii) Liberty is reserved in favour of the respondents to issue separate / independent notices for each ..... X X X X Extracts X X X X X X X X Extracts X X X X
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