Certain GST Act provisions declared unconstitutional; single show-cause notice spanning multiple financial years impermissible, petitioners' challenge upheld The HC held certain provisions of the GST Act unconstitutional as challenged in the writ petition and accepted the objection that the show-cause notice ...
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Certain GST Act provisions declared unconstitutional; single show-cause notice spanning multiple financial years impermissible, petitioners' challenge upheld
The HC held certain provisions of the GST Act unconstitutional as challenged in the writ petition and accepted the objection that the show-cause notice dated 20 June 2025, covering multiple financial years, is impermissible. The HC noted precedent from a Karnataka HC decision quashing a single show-cause notice spanning multiple tax periods. The matter is listed with W.P.(C) No.27979 of 2024 on 22 September 2025. Petitioners to file a consolidated cause title within one week; respondents to file counter affidavit within two weeks; petitioners may file rejoinder within one week thereafter.
Leave is granted to add the State CT & GST Authorities as party-opposite parties; the petitioner is directed to serve copies of the writ petition on the authorities whose service was waived. Certain provisions of the GST Act are challenged as "unconstitutional and contrary to the settled principles of law," and the petition also contests the show-cause notice dated 20th June, 2025 on the ground that it "covers multiple financial years which is impermissible in law." The Court notes the decision in Veremax Technologie Services Ltd. v. Assistant Commissioner of Central Tax (Karnataka H.C.), where the Single Bench held that "one show-cause notice for multiple tax periods are not permissible and quashed the same." The matter is to be listed with W.P.(C) No.27979 of 2024 on 22nd September, 2025; a consolidated cause title is to be filed within one week, counter-affidavit within two weeks, and rejoinder within one week thereafter. There shall be a stay of operation of show-cause notice No.29/2025-26 dated 20th June, 2025 till the next date.
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