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GST treats each financial year as a separate tax period for...
Year-wise GST tax periods make composite show cause notices impermissible, requiring separate proceedings despite contrary non-jurisdictional precedent.
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GST treats each financial year as a separate tax period for assessment, annual returns, demand limitation and recovery. A composite show cause notice covering multiple financial years improperly combines distinct periods with different due dates, limitation requirements, grounds and response obligations, and is therefore impermissible. Jurisdictional High Court precedent requiring year-wise notices remains binding on authorities notwithstanding a contrary High Court view and an in-limine dismissal of a special leave petition against that view, which does not trigger merger. The composite notice was quashed, with liberty to issue a fresh notice under the CGST Act if legally permissible.
GST treats each financial year as a separate tax period for assessment, annual returns, demand limitation and recovery. A composite show cause notice covering multiple financial years improperly combines distinct periods with different due dates, limitation requirements, grounds and response obligations, and is therefore impermissible. Jurisdictional High Court precedent requiring year-wise notices remains binding on authorities notwithstanding a contrary High Court view and an in-limine dismissal of a special leave petition against that view, which does not trigger merger. The composite notice was quashed, with liberty to issue a fresh notice under the CGST Act if legally permissible.
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