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of <h1>Court Rules Single Notice for Multiple Financial Years Impermissible Under Section 73 of KGST Act; Requires Separate Notices.</h1> <h3>Gopi Chand Prop. Kunal Constructions Versus Deputy Commissioner Of Commercial Taxes (Audit), Bengaluru.</h3> The HC quashed the impugned order dated 29.07.2024 and the related order dated 04.11.2024, which clubbed multiple financial years into a single notice ... Challenge to order passed un/s 73 of Karnataka Goods and Services Tax Act, 2017 clubbing the financial years from 2019-20 to 2023-24 - whether the impugned order requires interference at the hands of this Court? - HELD THAT:- Admittedly, Annexure-C order passed under Section 73 of 2017 Act is in respect of the financial years 2019-20 to 2023-24. By clubbing more than one financial year, the petitioner was issued with show-cause notice and the order is passed under Section 73 of 2017 Act which is impermissible. In terms of Section 73 of KGST Act, specific action must be completed within the relevant year since the limitation is prescribed. Hence, clubbing multiple assessment years is impermissible. This Court, in an identical fact situation in M/S. VEREMAX TECHNOLOGIE SERVICES LIMITED VERSUS THE ASSISTANT COMMISSIONER OF CENTRAL TAX BENGALURU. [2024 (9) TMI 1347 - KARNATAKA HIGH COURT] allowed the writ petition and set aside the impugned show-cause notice, with liberty to the Authorities to issue separate show-cause notices for each assessment year in compliance of Section 73 of KGST Act and proceed further in the matter. Petition allowed. Petition challenges Annexure-C dated 29.07.2024 under Section 73 of the Karnataka Goods and Services Tax Act, 2017, which clubbed financial years 2019-20 to 2023-24 in a single show-cause notice and order. Court found such clubbing impermissible because, 'in terms of Section 73 of KGST Act, specific action must be completed within the relevant year since the limitation is prescribed.' The court relied on an identical decision in W.P. No.15810/2024 and held that 'clubbing multiple assessment years is impermissible.' Impugned order (Annexure-C) and Annexure-E dated 04.11.2024 were quashed. Liberty granted to the revenue to issue separate show-cause notices for each financial year and proceed 'in compliance of Section 73 of KGST Act' and 'in accordance with law.'
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