GST Update- Karnataka High Court Quashes Single SCN Issued for Multiple Years

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ST Update- Karnataka High Court Quashes Single SCN Issued for Multiple Years<br>By: - Pradeep Reddy<br>Goods and Services Tax - GST<br>Dated:- 17-3-2025<br>GST Update- Karnataka High Court Quashes Sin....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....gle SCN Issued for Multiple Years Hon&#39;ble High Court quashed a show cause notice issued under Section 73 of the CGST Act, 2017, for improperly consolidating multiple tax periods (2017- 18 to 20....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....20-21) into one notice. &#128273; Key Points: -The petitioner argued that each tax year should be assessed individually, per the CGST Act&#39;s three-year limitation. -The court agreed, citing lega....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....l precedents that require separate assessments for each tax year. -The consolidated notice was quashed, but the respondent may issue individual notices for each period. &#9989; Outcome: The court r....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....uled in favor of the petitioner and quashed the SCN. Further, it allowed the GST officer to issue show cause notice for each year separately in compliance with Section 73 of the CGST Act, 2017.<br> S....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....cholarly articles for knowledge sharing by authors, experts, professionals ....