2024 (11) TMI 518

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....the Show Cause Notice dated: 05.08.2024 issued under Section 74 of the Act for the tax period July 2017-2023 by the Respondent No.1 bearing DIN No. 20240857YX0000424474, having filed no. GEXCOM /AE/INV/GST/4583/2022-AE and SCN Ref No. 34/2024-25 herein marked as Annexure-A. b) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the DRC-01 dated; 05.08.2024 containing the summary of the show cause notice bearing DIN No. 202408577YX0000424474 issued by the Respondent No.1.Copy of the DRC-01 dated: 05.08.2021 is enclosed and marked as Annexure-B. c) Issue a writ of Certiorari or direction in nature of a writ of certiorari quashing the Notice of personal hearing dated: 21.08.2024 bearing DIN ....

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....cause notice dated 07.05.2024, as detailed in Annexure-F, and the summary of the show cause notice dated 08.05.2024, as outlined in Annexure-G, issued by the respondent for the tax periods 2019-20, 2020-21, 2021-22, 2022-23, and 2023-24. The petitioner contends that these notices, issued under Section 73 of the Central Goods and Services Tax (CGST) Act, 2017, are flawed due to the improper consolidation of multiple tax periods into a single show cause notice. 2. The petitioner's primary argument is that the respondent cannot issue a common show cause notice by grouping the tax periods from 2019 to 2023-24. The petitioner asserts that under Section 73 of the CGST Act, a specific action must be completed within the relevant year, and....

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....ns should be executed in accordance with the law's provisions. The principles enunciated in the judgment cited by the Hon'ble Supreme Court are directly applicable to the present case. 6. For the reasons aforementioned, this Court concludes that the show cause notices issued by the respondent are fundamentally flawed. The practice of issuing a single, consolidated show cause notice for multiple assessment years contravenes the provisions of the CGST Act and established legal precedents. 7. Accordingly, this Court proceeds to pass the following: ORDER (i) The writ petition is allowed; (ii) The impugned show cause notice dated 07.05.2024 (Annexure-F) and the summary of the show cause notice dat....