Composite GST SCN Unsustainable for Clubbing Multiple Tax Periods: Karnataka HC

Lakshmi Venkateshwara Traders MS Scrap Vs Deputy Commissioner of Central Tax (Karnataka High Court) The petitioner sought quashing of a Show Cause Notice dated 31.03.2022 issued under Section 74(1) of the CGST Act, along with the summary in Form GST DRC-01. The principal issue in dispute was whether multiple tax periods or financial years could be clubbed, consolidated, or combined in a single composite show cause notice. The Court noted that the controversy was directly covered by its earlier judgment in M/S Pramur Homes And Shelters Vs. The Union of India and Ors., where two issues were fr...