2025 (1) TMI 401

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.... show cause notice (Ext.P1) has been issued invoking the provisions of Section 74 of the CGST Act, alleging suppression of turnover etc., in six financial years, namely, 2017-18, 2018-19, 2019-20, 2020-21, 2021-22 and 2022-23. It is the case of the petitioner that Sections 73 and 74 of CGST Act do not contemplate the sending of a single consolidated show cause notice for more than one financial year. 2. The learned counsel for the petitioner placed reliance on a judgment of the Madras High Court in Titan Company Ltd v. The Joint Commissioner of GST and Central Excise and Another [WP No.33164 of 2023] and on a judgment of the Karnataka High Court in M/s. Banglore Golf Club Vs. Assistant Commissioner of Commercial Taxes, [WP No.16500 of 20....

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.... on the ground that Ext.P1 show cause notice is a consolidated notice for several years mentioned above. The judgment of the Karnataka High Court, in M/s. Banglore Golf Club (supra) relied on the judgment of the Madras High Court in M/s. Titan Company Limited (Supra), where again the question considered was in relation to the proceedings under Section 73 of the GST Act. The court in M/s. Banglore Golf Club (supra) held as follows:- "3. The petitioner relies on the judgment of the Hon'ble Madras High Court in the case of M/s. Titan Company Ltd. vs. Joint Commissioner of GST. The Madras High Court, while addressing a similar issue, relied on the Hon'ble Supreme Court's decision in State of Jammu and Kashmir and Others vs.....

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.... 73 and proceeds on the basis that by bunching the show cause notices (in the facts of the particular case) the Authorities were trying to do something that they could not directly as a question of limitation would have then arisen. It is in that context that the Madras High Court reached a conclusion that bunching of show cause notices is against the provisions of Section 73 of the Act. That apart the learned Senior Government Pleader submits that even if a consolidated show cause notice has been issued if different issues are involved for any of the years in question, such issues will be specifically considered and orders will be uploaded separately for each of the years following adjudication. The decisions of the Madras High Court and t....