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of <h1>Tax Authorities Must Issue Separate Show Cause Notices for Each Assessment Year Under Section 73 of CGST Act</h1> <h3>M/s. BANGALORE GOLF CLUB Versus ASSISTANT COMMISSIONER OF COMMERCIAL TAXES, KORAMANGALA, BENGALURU</h3> HC Karnataka upheld the writ petition, quashing consolidated show cause notices under CGST Act. Court directed tax authorities to issue separate notices ... Challenge to notices issued - petitioner contends that thesnotices, issued u/s 73 of the Central Goods and Services Tax (CGST) Act, 2017, are flawed due to the improper consolidation of multiple tax periods into a single SCN - petitioner’s primary argument is that the respondent cannot issue a common show cause notice by grouping the tax periods from 2019 to 2023-24 - HELD THAT:- This Court finds that the respondent erred in issuing a consolidated show cause notice for multiple assessment years, spanning from 2019 to 2023-24. Section 73(10) of the CGST Act mandates a specific time limit from the due date for furnishing the annual return for the financial year to which the tax due relates. The law stipulates that particular actions must be completed within a designated year, and such actions should be executed in accordance with the law's provisions. This Court concludes that the show cause notices issued by the respondent are fundamentally flawed. The practice of issuing a single, consolidated show cause notice for multiple assessment years contravenes the provisions of the CGST Act and established legal precedents. The impugned SCN dated 07.05.2024 (Annexure-F) and the summary of the SCN dated 08.05.2024 (Annexure-G) issued by the respondent for the tax periods 2019-20, 2020-21, 2021-22, 2022-23, and 2023-24 are hereby quashed - Petition allowed. The High Court of Karnataka allowed the writ petition filed by a Club challenging a consolidated show cause notice for multiple tax periods from 2019 to 2023-24 under the Central Goods and Services Tax (CGST) Act, 2017. The Court quashed the impugned show cause notices and directed the respondent to issue separate notices for each assessment year in accordance with Section 73 of the CGST Act.
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