GST Proceedings Quashed for Combining Two Tax Periods in One Notice: Karnataka HC

Emmanuel Constructions Private Limited Vs Principal Secretary To The Govt. Finance Department (Karnataka High Court) The petitioner sought relief before the Karnataka High Court requesting quashing of an adjudication order dated 31 August 2024 and directions to the respondent authorities to issue separate show cause notices for financial years 2019–20 and 2020–21. The petitioner also sought any other appropriate relief. The Court heard the petitioner’s Senior Counsel and the respondents’ Additional Government Advocate (AGA). Referring to the material on record, the petitioner argued th...