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TMI Blog2025 (1) TMI 1513X X X X Extracts X X X X X X X X Extracts X X X X ..... to 2023-24 - whether the impugned order requires interference at the hands of this Court? - HELD THAT:- Admittedly, Annexure-C order passed under Section 73 of 2017 Act is in respect of the financial years 2019-20 to 2023-24. By clubbing more than one financial year, the petitioner was issued with show-cause notice and the order is passed under Section 73 of 2017 Act which is impermissible. In te ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... remath, Aga). ORAL ORDER Learned Additional Government Advocate Sri. Shivaprabhu Hiremath accepts notice for respondents. 2. Heard learned counsel Sri. Sanyam Kshetrapal for Sri. Narendra A, learned counsel for the petitioner through video conference and learned Additional Government Advocate for respondents. Perused the writ petition papers. 3. Though the matter is listed for orders, with t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... P. No. 15810/2024 disposed of on 04.09.2024 has held that Section 73 of CGST Act mandates a specific time limit from the due date for furnishing the annual return for the financial year to which, tax due relates. The law stipulates that particular action must be completed within a designated year, and such actions should be executed in accordance with provisions. Hence, he prays for allowing the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thin the relevant year since the limitation is prescribed. Hence, clubbing multiple assessment years is impermissible. This Court, in an identical fact situation in W.P.No.15810/2024 allowed the writ petition and set aside the impugned show-cause notice, with liberty to the Authorities to issue separate show-cause notices for each assessment year in compliance of Section 73 of KGST Act and proceed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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