GST Update- Karnataka High Court Quashes Single SCN Issued for Multiple Years

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..... GST Update- Karnataka High Court Quashes Single SCN Issued for Multiple Years
By: - Pradeep Reddy
Goods and Services Tax - GST
Dated:- 17-3-2025
GST Update- Karnataka High Court Quashes Si .....

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..... ngle SCN Issued for Multiple Years Hon'ble High Court quashed a show cause notice issued under Section 73 of the CGST Act, 2017, for improperly consolidating multiple tax periods (2017- 18 to 2 .....

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..... 020-21) into one notice. 🔑 Key Points: -The petitioner argued that each tax year should be assessed individually, per the CGST Act's three-year limitation. -The court agreed, citing leg .....

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..... al precedents that require separate assessments for each tax year. -The consolidated notice was quashed, but the respondent may issue individual notices for each period. ✅ Outcome: The court .....

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..... ruled in favor of the petitioner and quashed the SCN. Further, it allowed the GST officer to issue show cause notice for each year separately in compliance with Section 73 of the CGST Act, 2017.
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..... Scholarly articles for knowledge sharing by authors, experts, professionals .....

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