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The High Court set aside the show cause notice and summary issued by the respondent u/s 74 of the Central Goods and Services Tax Act, 2017 for multiple financial years spanning January 2018 to August 2022. Relying on the coordinate bench judgment in M/S. VEREMAX TECHNOLOGIE SERVICES LIMITED, the Court held that the respondent erred in issuing a consolidated show cause notice for multiple assessment years from 2017-18 to 2020-21. Though the summary segregated liabilities for each financial year, the Court found it inappropriate. The respondent was granted liberty to issue separate show cause notices for each financial year and proceed against the petitioner accordingly.
The High Court set aside the show cause notice and summary issued by the respondent u/s 74 of the Central Goods and Services Tax Act, 2017 for multiple financial years spanning January 2018 to August 2022. Relying on the coordinate bench judgment in M/S. VEREMAX TECHNOLOGIE SERVICES LIMITED, the Court held that the respondent erred in issuing a consolidated show cause notice for multiple assessment years from 2017-18 to 2020-21. Though the summary segregated liabilities for each financial year, the Court found it inappropriate. The respondent was granted liberty to issue separate show cause notices for each financial year and proceed against the petitioner accordingly.
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