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Common GST SCN or common GST order for different tax periods is impermissible
Case Law Details
- Case Name
- Sahiti Agencies Vs Assistant Commissioner of Central Tax And Central Excise (Andhra Pradesh High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Andhra Pradesh HC
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Sahiti Agencies Vs Assistant Commissioner of Central Tax And Central Excise (Andhra Pradesh High Court)
Andhra Pradesh High Court held that common show cause notice and/or common order for different tax periods is impermissible. Accordingly, common order for assessment periods 2017-2018 to 2022-2023 is liable to be set aside and matter remanded back to respondent.
Facts- The petitioner is a registered person under the Goods & Services Tax Act, 2017. She was served with a show-cause notice, in Form GST DRC-01, u/s. 74 of the GST Act, for the periods 2017-18 (from July,2017...
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