Single GST Notice for Multiple Years Set Aside Due to Distinct Cause of Action per Year

Albatross Builders And Developers LLP Vs Assistant Commissioner of Central Tax (Karnataka High Court) The writ petition was filed challenging a show cause notice dated 22.07.2024 and its summary dated 03.08.2024 issued under Section 74 of the Central Goods and Services Tax Act, 2017. The notices were issued on the ground that the petitioner had allegedly availed erroneous Input Tax Credit (ITC) for the period from January 2018 to August 2022. Aggrieved by these notices, the petitioner approached the Court seeking their quashing. The petitioner, a registered entity engaged in the restaurant bus...