Issuance of single consolidate notice u/s. 73 for multiple assessment year contravenes CGST Act: Karnataka HC

Bangalore Golf Club Vs Assistant Commissioner of Commercial Taxes (Karnataka High Court) Karnataka High Court held that the practice of issuing a single, consolidated show cause notice under section 73 of the CGST Act for multiple assessment years contravenes the provisions of the CGST Act and established legal precedents. Facts- The petitioner, a Club, challenges the impugned show cause notice. The petitioner contends that these notices, issued under Section 73 of the Central Goods and Services Tax (CGST) Act, 2017, are flawed due to the improper consolidation of multiple tax periods into a s...