GST SCN Quashed for Clubbing Multiple Assessment Years: Karnataka HC

Bangalore Gold Club Vs Assistant Commissioner of Commercial Taxes (Karnataka High Court) In this writ petition, the petitioner, a club, challenged the validity of a show cause notice dated 07.05.2024 and its summary dated 08.05.2024 issued under Section 73 of the Central Goods and Services Tax Act, 2017 for multiple tax periods spanning financial years 2019-20 to 2023-24. The core grievance raised was that the tax authorities had impermissibly clubbed several assessment years into a single consolidated show cause notice, contrary to the statutory scheme of Section 73. The petitioner contended ...