Multiple show cause notices for the same period are valid when they address distinct GST controversies.

Two show cause notices for the same period can be sustained where they concern different and distinct issues. The HC noted that one notice related to availment of input tax credit on taxable and exempted supplies, while the other concerned alleged misclassification of a product as exempted instead of taxable goods. Because the controversies were separate, there was no legal bar to issuing more than one notice for the same period. The challenge to the later notice therefore failed, and no interference was warranted.

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Issues: Whether two show cause notices for the same period, but covering different and distinct subject matters, could be issued and sustained.

Analysis: The notices were found to relate to different controversies, one concerning availment of input tax credit on taxable and exempted supplies and the other concerning misclassification of the product as exempted instead of taxable goods. On that basis, there was held to be no legal bar to issuance of more than one show cause notice for the same period where the subject matter is distinct.

Conclusion: The challenge to the subsequent notice failed and no interference was warranted.

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