2025 (11) TMI 1939

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....pta, Counsel. For the Respondent No. 3 : Ms Ketki Jaltare - Vaidya, Counsel for respondent nos. 1 and 2. Mr. P.V. Navlani. ORDER Challenge is to clubbing notices issued under Section 74 of The Central Goods and Services Tax Act, 2017 (for short "CGST Act, 2017"). The Counsel for the petitioner submits that respondent no.1 has issued notice dated 4/8/2024 calling upon the petitioner to sho....

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....ile doing so, the Court considered various provisions of the CGST Act, 2017, and held as under : "18. When we have perused the scheme of assessment and payment of tax, we find that the taxes payable under the Act commensurate with Return filed for 'each tax period' and this is may be in the form of self-assessment or provisional assessment as provided in the Act. However, what is importan....

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....ection 73(10) and 74(10) of the Act, for issuance of assessment order as sub-section (10) provide that the proper officer shall issue the order within a period of five years from the due date for furnishing of annual Return for the financial year to which the tax not paid/short paid or input tax credit wrongly availed or utilised relates to or within five years from the date of erroneous Return. T....

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....has invited our attention to a communication dated 15/9/2025 issued by the Under Secretary to the Government of India in favour of Principal Chief Commissioners/Commissioners of CGST Zones indicating that composite show cause notice for multiple financial years are legally permissible. 5] This communication apparently runs contrary to the provisions of the CGST Act, 2017, as discussed by the Di....