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AI Drafter - (New and Powerful) ✕
Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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AI Drafter - (New and Powerful) ✕ Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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Issues: Whether a single show-cause notice covering multiple financial years was valid, and whether the resulting order-in-original and consequential demand proceedings could be sustained.
Analysis: The notice covered the tax periods 2017-2018, 2018-2019 and 2019-2020 in one composite proceeding. Following the binding view already taken that clubbing, consolidation, bunching or combining multiple tax periods in a solitary show-cause notice under the CGST Act is impermissible, the notice was treated as defective and without jurisdiction. Once the foundation notice was invalid, the order-in-original and all consequential proceedings could not survive.
Conclusion: The composite show-cause notice was invalid and the order-in-original and consequential proceedings were quashed, with liberty reserved to proceed afresh in accordance with law.
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