TaxTMI 
TaxTMI 
2025 (9) TMI 1215
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....t, on the grounds of lack of signature and lack of DIN number. Apart from this, the petitioners also challenge the impugned orders on the ground that different assessment years have been bunched together and a composite show cause notice and a composite order had been issued in relation to different tax periods, and the same is impermissible and not in accordance with the provisions of the APGST Act, 2017. 4. The details of the assessment years for which the impugned orders have been passed are set out below: W.P. No. Assessment years Assessment order date Appeal order date W.P.No.11028/2025 April 2018 to March 2022 21.07.2023 Nil W.P.No.11206/2025 July 2017-2018 2018-2019 April 2019-Oct2022 03.05.2023 Nil W.P.No.17671/2025 December 2021 to September 2022 13.01.2023 08.01.2025 W.P.No.20792/2025 December 2018 to June 2020 16.04.2024 NIL 5. The petitioners, after having raised various grounds of challenge, have sought a direction on the ground that a single assessment order passed, for more than one financial year, would be violative of the provisions of Section 73 and Section 74 of the GST Act, 2017, and consequently ....
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....ncial year. However, since the issue was before the Hon'ble High Court of Madras, at the stage of show cause notice, the respondents were directed to consider the application of the petitioner for splitting up the show cause notices. An appeal was filed against the said order and the said decision was not disturbed and directions were issued to essentially comply with the directions given by the learned Single Judge. 8. The aforesaid judgment of the Hon'ble High Court of Madras was followed by the Hon'ble High Court of Karnataka in M/s. Bangalore Golf Club vs. Assistant Commissioner of Commercial Taxes (Enforcement), which quashed the show cause notices issued in relation to five assessment years. 9. Subsequently, the Hon'ble High Court at Madras had an occasion to consider this issue again in W.P. No. 17239 of 2025 between Ms. RA and Co Vs. The Additional Commissioner of Central Taxes, dated 21.07.2025. A learned Single Judge, after an elaborate discussion of the provisions of the Act, had held as follows: 28. To put in a nutshell, this Court pass the following orders: (i) The GST Act permits only for issuance of show cause notice based on the tax period. Therefo....
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....rovisions are Sections 2(97), 2(106), 39(1) & (2) Section 44(1) and Sections 73 and 74, which read as follows: 2(97) "return" means any return prescribed or otherwise required to be furnished by or under this Act or the rules made thereunder; 2(106) "tax period'' means the period for which the return is required to be furnished; Section 39. Furnishing of Returns-(1) Every registered person, other than an Input Service Distributor or a non-resident taxable person or a person paying tax under the provisions of section 10 or section 51 or section 52 shall, for every calendar month or part thereof, furnish, in such form, manner and within such time as may be prescribed, a return, electronically, of inward and outward supplies of goods or services or both, input tax credit availed, tax payable, tax paid and such other particulars as may be prescribed. Provided that the Government may, on the recommendations of the Council, notify certain classes of registered persons who shall furnish return for every quarter or part thereof, subject to such conditions and safeguards as may be specified therein. Section 39(2) A registered person paying tax un....
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....ds other than those covered under sub-section (1) are the same as are mentioned in the earlier notice. (5) The person chargeable with tax may, before service of notice under sub-section (1) or, as the case may be, the statement under sub-section (3) pay the amount of tax along with interest payable thereon under section 50on the basis of his own ascertainment of such tax or the tax as ascertained by the proper officer and inform the proper officer in writing of such payment. (6) The proper officer, on receipt of such information, shall not serve any notice under sub-section (1) or, as the case may be, the statement under sub-section (3), in respect of the tax so paid or any penalty payable under the provisions of this Act or the rules made thereunder. (7) Where the proper officer is of the opinion that the amount paid under sub-section (5) falls short of the amount actually payable, he shall proceed to issue the notice as provided for in sub-section (1) in respect of such amount which falls short of the amount actually payable. (8) Where any person chargeable with tax under sub-section (1) or sub-section (3) pays the said tax along with interest ....
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.... utilized for such periods other than those covered under sub-section (1), on the person chargeable with tax. (4) The service of statement under sub-section (3) shall be deemed to be service of notice under sub-section (1) of section 73, subject to the condition that the grounds relied upon in the said statement, except the ground of fraud, or any willful-misstatement or suppression of facts to evade tax, for periods other than those covered under sub-section (1) are the same as are mentioned in the earlier notice. (5) The person chargeable with tax may, before service of notice under sub-section (1), pay the amount of tax along with interest payable under section 50 and a penalty equivalent to fifteen per cent of such tax on the basis of his own ascertainment of such tax or the tax as ascertained by the proper officer and inform the proper officer in writing of such payment. (6) The proper officer, on receipt of such information, shall not serve any notice under sub-section (1), in respect of the tax so paid or any penalty payable under the provisions of this Act or the rules made thereunder. (7) Where the proper officer is of the opinion that t....
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.... GST is payable on supplies of goods and services, at the rates fixed under the schedules and notifications that would be issued by the GST Council. This GST is assessed and calculated as per the provisions set out in the Act. The provisions under Section 62 providing assessment of non-filers of returns and Section 63 providing assessment of unregistered persons etc., can be ignored for the purpose of this case. The primary provisions for determination of tax are Sections 73 and 74. 14. Section 73 is applicable where tax has not been determined and paid properly, for reasons other than fraud or willful-misstatement or suppression of facts. Section 74 applies to determination of tax where such tax has not been properly determined or tax not paid or calculated on account of fraud, willful-misstatement or suppression of facts. Both these provisions envisage issuance of notice to the registered person for bringing to his attention, the view of the competent authority that appropriate tax has not been disclosed and paid. 15. The question that has now arisen is whether such a notice has to be given only in relation to specified period or whether such a notice can be given for any p....