2024 (10) TMI 1704

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....o all just exceptions. The application shall stand disposed of. W.P.(C) 14366/2024 & CM APPL. 60130/2024 STAY W.P.(C) 14383/2024 & CM APPL. 60165/2024 STAY 1. These two writ petitions had been preferred by co-noticees and impugn the Show Cause Notice [SCN] under Section 74 of the Central Goods and Services Tax Act, 2017 [Act] 2. The principal ground of challenge which was canvassed by Mr. Maggu, learned counsel who appears for the writ petitioner, was of the impugned notices being for a consolidated Financial Period 2017-18, 2018-19 and 2019-20. 3. Mr. Maggu contends that bearing in mind the language in which sub-sections (9) and (10) of Section 74 of the Act stand couched, the impugned notice which seeks to commence assessment for ....

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....marked each of them to a separate assessable item, a court can sever the items and cut out one or more along with the sum attributed to it, while affirming the residue. But where the assessment consists of a single undivided sum in respect of the totality of property treated as assessable, and when one component (not dismissible as "de minimis") is on any view not assessable and wrongly included, it would seem clear that such a procedure is barred, and the assessment is bad wholly". But the principle has no application in the present case because the sales-tax is imposed, in ultimate analysis, on receipts from individuals sales or purchases of goods effected during the entire period and it is possible to separate the assessment of the rec....