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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
Pradeep Reddy Unnathi Partners
Separate-year assessment under GST required, invalidating consolidated SCNs and permitting issuance of individual notices. Consolidated show cause notice combining multiple tax periods was quashed for failing to respect the requirement of separate assessment for each tax year and applicable limitation constraints; the tax authority may issue fresh, individual notices for each period in conformity with the CGST assessment and time bar framework. (AI Summary)