Deciding two connected writ petitions arising from a common Industrial Tribunal Award, the Delhi High Court set aside the Tribunal's direction granting hotel workmen a further…
Labour Laws
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Informative
Clubbing Multiple Financial Years In Single GST SCN Illegal: Karnataka HC
Update / Judgement Date
18 Dec 2025
Source
Author
Sakshi Bhardwaj — WCP Legal Desk
Reading Time
1 min read
GST
The Karnataka High Court held that issuing a single GST show cause notice clubbing multiple financial years is arbitrary and illegal. The Court observed that each assessment year constitutes a distinct cause of action with separate limitation periods. Clubbing undermines statutory safeguards and deprives taxpayers of effective defence. The ruling strengthens procedural discipline in GST adjudication.
