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GST Update- Karnataka High Court Quashes Single SCN Issued for Multiple Years
Hon’ble High Court quashed a show cause notice issued under Section 73 of the CGST Act, 2017, for improperly consolidating multiple tax periods (2017-18 to 2020-21) into one notice.
🔑 Key Points:
- The petitioner argued that each tax year should be assessed individually, per the CGST Act’s three-year limitation.
- The court agreed, citing legal precedents that require separate assessments for each tax year.
- The consolidated notice was quashed, but the respondent may issue individual notices for each period.
✅ Outcome:
- The court ruled in favor of the petitioner and quashed the SCN.
- Further, it allowed the GST officer to issue show cause notice for each year separately in compliance with Section 73 of the CGST Act, 2017.
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