Consolidated GST Notices Valid as Law Does Not Restrict to Financial Year: Karnataka HC

Commissioner of Central Tax Vs Chimney Hills Education Society (Karnataka High Court) GST Show Cause Notices Can Cover Multiple Financial Years — No Statutory Bar Under Sections 73/74 of the GST Act: Karnataka HC The Hon’ble Karnataka High Court (Division Bench) in The Commissioner of Central Tax v. Chimney Hills Education Society [Writ Appeal No. 1751 of 2024 (T-RES) and connected matters dated April 23, 2026] allowed the intra-court appeals filed by the Revenue, setting aside the orders of the learned Single Judge which had quashed common/consolidated show cause notices (SCNs) issued...