Composite GST SCN for Multiple Tax Periods is Invalid: Karnataka HC

Edge Solutions Vs Joint Commissioner of Central Tax (Karnataka High Court) The Karnataka High Court considered a writ petition challenging a show cause notice dated 01.02.2021 and a consequent order dated 20.06.2022 passed under Section 74 of the Central Goods and Services Tax Act, 2017, covering the tax periods from July 2017 to March 2020. The petitioner sought quashing of the proceedings, contending that the authorities had illegally clubbed multiple tax periods into a single, composite show cause notice. The Court noted that although several arguments were raised, the controversy was direc...