Common GST SCN or common GST order for different tax periods is impermissible

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

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