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TMI Blog2024 (12) TMI 656X X X X Extracts X X X X X X X X Extracts X X X X ..... S. VEREMAX TECHNOLOGIE SERVICES LIMITED VERSUS THE ASSISTANT COMMISSIONER OF CENTRAL TAX BENGALURU. [ 2024 (9) TMI 1347 - KARNATAKA HIGH COURT] has held ' 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 notice for multiple assessment years, spanning from 2017-18 to 2020-21.' Though in the summary of the show cause notice there is segregation of the liability in respect of each financial year, in the light of the judgment of the Coordinate Bench of this Court and for the reasons stated abov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been issued. Aggrieved by the same, the present writ petition is filed. 3. The case of the petitioner is that the respondent could not have issued one single notice for the entire period between January-2018 and August-2022. They ought to have issued separate show cause notice for each financial year. It is further submitted, that in umpteen number of cases this court has held so. For the said reason, it is prayed that the show cause notice and the summary of show cause notice may be set aside. 4. Per contra, the learned counsel for the respondent submits that though one show cause notice has been issued for the period from January-2018 to August-2022, the summary of show cause notice (vide Annexure-B to the writ petition) spells out the I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and August-2022. Perusal of Paragraph No.9 of the said show cause notice clarifies the same. It reads as under: 9. Now, therefore, M/s Albatross Builders and Developers LLP (GSTIN: 29ABJFA4828J1Z2) at #45, 100 ft road, 15th Cross, JP Nagar 4th Phase, Bangalore, 560078 are hereby required to show cause to the Deputy/Assistant Commissioner of Central Tax, South Division 6, BMTC Bus Stand, TTMC, Banashankari Stage II, Bengaluru-560070, the Adjudicating Authority, as to why: (a) Input Tax Credit (ITC) amounting to Rs. 23,85,772/- [IGST 66615+ CGST 11,47,722 + SGST 11,47,722+ Cess 23,713] (twenty-three lakh eighty five thousand seven hundred seventy two only), availed in GSTR-3B Returns during the period Jan-18 to Aug-22 by them, should not be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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