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GST Update- Karnataka High Court Quashes Single 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 2020-21) 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 legal 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 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.
GST Update- Karnataka High Court Quashes Single SCN Issued for Multiple Years
Unnathi Partners Private Ltd
Show Cause Notice Under Section 73 CGST Act Quashed for Improperly Consolidating Multiple Tax Years into One. The Karnataka High Court quashed a show cause notice issued under Section 73 of the CGST Act, 2017, which improperly consolidated multiple tax periods from 2017-18 to 2020-21 into a single notice. The petitioner argued that each tax year should be assessed individually according to the CGST Act's three-year limitation. The court agreed, citing legal precedents that require separate assessments for each tax year. Consequently, the consolidated notice was invalidated, but the respondent is permitted to issue individual notices for each tax period in compliance with the law. (AI Summary)