Clubbing Multiple Assessment Years in a Single GST SCN Is Impermissible

Gopi Chand Vs Deputy Commissioner of Commercial Taxes (Karnataka High Court)

Karnataka High Court has ruled against the practice of clubbing multiple financial years in a single Goods and Services Tax (GST) notice and order, in the case of Gopi Chand Vs Deputy Commissioner of Commercial Taxes. The court addressed a petition challenging an order issued under Section 73 of the Karnataka Goods and Services Tax Act, 2017 (KGST Act), which amalgamated the financial years 2019-20 to 2023-24.

The petitioner argued that issuing a common show-cause notice and subsequent order for mul

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