Consolidated show cause notices for multiple assessment years ...

Show cause notices clubbing tax demands for multiple years quashed; Dept to issue separate notices per year.

Case Laws GST

November 12, 2024

Consolidated show cause notices for multiple assessment years contravene provisions of CGST Act and legal precedents. Impugned notices grouping demand from 2017 to 2023 quashed, with liberty to issue separate notices for each assessment year u/s 73 of CGST Act. Petition allowed, quashing impugned notices and further proceedings.

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Consolidated show cause notices for multiple assessment years ...

Show cause notices clubbing tax demands for multiple years quashed; Dept to issue separate notices per year.

Case Laws GST

November 12, 2024

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