2025 (1) TMI 1513

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....For Sri Narendra A., Adv.) For the Respondent (By Sri. Shivaprabhu Hiremath, Aga). ORAL ORDER Learned Additional Government Advocate Sri. Shivaprabhu Hiremath accepts notice for respondents. 2. Heard learned counsel Sri. Sanyam Kshetrapal for Sri. Narendra A, learned counsel for the petitioner through video conference and learned Additional Government Advocate for respondents. Perused ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....submits that in identical circumstances, a co-ordinate bench of this Court in W.P. No. 15810/2024 disposed of on 04.09.2024 has held that Section 73 of CGST Act mandates a specific time limit from the due date for furnishing the annual return for the financial year to which, tax due relates. The law stipulates that particular action must be completed within a designated year, and such actions shou....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... impermissible. In terms of Section 73 of KGST Act, specific action must be completed within the relevant year since the limitation is prescribed. Hence, clubbing multiple assessment years is impermissible. This Court, in an identical fact situation in W.P.No.15810/2024 allowed the writ petition and set aside the impugned show-cause notice, with liberty to the Authorities to issue separate show-ca....