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Informative

Single Consolidated GST SCN u/s 73 cannot be issued for Multiple Assessment Years: Karnataka HC

Update / Judgement Date

15 Sept 2024

Source

Taxscan

Author

Team — WCP Legal Desk

Reading Time

1 min read

Appeal Against OrderGST

In a landmark decision, the Karnataka High Court ruled that a single consolidated Show Cause Notice (SCN) under Section 73 of the CGST Act cannot be issued for multiple assessment years. The case involved a taxpayer who was served with one SCN for several years of alleged GST non-compliance. The court found that this approach was legally unsound, as separate notices should be issued for each assessment year, ensuring clear and focused litigation on specific tax periods.