Consolidated GST notice for multiple years invalid, separate notices required per year.

The High Court ruled that a consolidated GST show cause notice for multiple assessment years from 2019 to 2023-24 is invalid. It emphasized the requirement for separate notices for each year under Section 73 of the GST Act, referencing precedents from Karnataka and Madras High Courts. An extension until November 21, 2024, was granted for filing a reply to the extensive 1622-page notice, and the corresponding period for passing orders was excluded to account for the delay. .....

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