https://www.taxtmi.com/caselaws?id=765448 Section 73 proceedings under the Karnataka GST Act must be tied to the relevant financial year, with limitation counted from the due date for the annual return of that year. A composite show-cause notice and order clubbing multiple financial years from 2019-20 to 2023-24 was therefore inconsistent with the statutory scheme, and year-wise notices were required instead. The Karnataka HC accordingly set aside the impugned proceedings insofar as they covered multiple years, while preserving liberty for the authorities to start fresh separate action for each financial year in accordance with law. en-us Wed, 22 Jan 2025 00:00:00 +0530 Fri, 31 Jan 2025 07:54:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765448 Section 73 proceedings under the Karnataka GST Act must be tied to the relevant financial year, with limitation counted from the due date for the annual return of that year. A composite show-cause notice and order clubbing multiple financial years from 2019-20 to 2023-24 was therefore inconsistent with the statutory scheme, and year-wise notices were required instead. The Karnataka HC accordingly set aside the impugned proceedings insofar as they covered multiple years, while preserving liberty for the authorities to start fresh separate action for each financial year in accordance with law. Case-Laws GST Wed, 22 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765448