Karnataka HC Quashed GST Proceedings for Clubbing Multiple Tax Periods in Single Notice

S.R.S Travels And Logistics Private Limited Vs Additional Director of GST Intelligence (Karnataka High Court)

The Karnataka High Court considered a writ petition challenging a show cause notice dated 21.06.2024 and an Order-in-Original dated 03.02.2025 issued under the GST law, whereby proceedings were initiated for reversal of input tax credit for the period from 2019–20 to 2021–22 (up to July). The petitioner sought quashing of both the notice and the adjudication order, contending that the proceedings were vitiated in law.

The Court noted that althoug

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