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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> M/s. BANGALORE GOLF CLUB Versus ASSISTANT COMMISSIONER OF COMMERCIAL TAXES, KORAMANGALA, BENGALURU - TMI 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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