9911796707
TMI Blog2024 (12) TMI 656X X X X Extracts X X X X X X X X Extracts X X X X ..... nt vide Annexure-B to the writ petition under Section 74 of the Central Goods and Services Tax Act, 2017, the present writ petition is filed. 2. The petitioner is registered under the provisions of the Central Goods and Services Tax, 2017 and Karnataka Goods and Services Tax Act, 2017 and it is involved in the restaurant business. On the ground that the petitioner has availed erroneous Input Tax Credit for the period from January-2018 to August-2022, the aforementioned show cause notice and the summary of show cause notice have 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 Au ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... decision is arrived at because the liability of the assessee for each financial year constitutes a different cause of action. The rate of tax, interest and the penalty may vary from one year to another year. Further, the notices issued for a particular financial year may be time-barred, while in respect of the others it may not. 8. Under the given facts and circumstances of the case, the impugned show cause notice (vide Annexure-A to the writ petition) has to be considered as one show cause notice for the entire period between January-2018 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) a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he liberty to the respondent to issue appropriate show cause notices for each financial year and proceed against the petitioner. Hence, the following:
ORDER
i. The show cause notice dated 22.07.2024, bearing F.No. GEXCOM/AE/INV/GST/6032/ 2022-AE-O/o COMMR-CGST-BENGALURU(S), issued by the respondent (vide Annexure-A) to the writ petition is hereby set aside;
ii. The summary of the show cause notice dated 03.08.2024, Reference No. ZD290824012414G, issued by the respondent (vide Annexure-B) to the writ petition is hereby set aside;
iii. Liberty is reserved to the respondent to issue a separate show cause notice for each financial year to the petitioner and proceed in accordance with law.
iv. The Writ Petition is hereby disposed of. X X X X Extracts X X X X X X X X Extracts X X X X
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