Clubbing of Multiple Financial Years in One GST Notice Invalid: Karnataka HC

Century Galaxy Developers Limited Vs Union of India (Karnataka High Court) The writ petition challenged a show cause notice dated 29.05.2024 issued by the tax authorities on the ground that it was illegal, without jurisdiction, and contrary to the provisions of the CGST/KGST Acts. The petitioner sought quashing of the impugned notice and all consequential proceedings, along with a direction restraining the authorities from proceeding further on its basis. The Court noted that although several arguments were raised by both sides, the controversy was directly and squarely covered by an earlier j...