Common GST SCN for Multiple Years to Uber Set Aside by AP HC

Uber India Systems Private Limited Vs Deputy Commissioner of Central Tax (Andhra Pradesh High Court) The petitioner challenged a show cause notice dated 12.06.2024 issued by the tax authorities covering tax periods from 2018-19 to 2020-21, calling upon it to explain why tax and penalties should not be levied. The primary ground raised was that a common show cause notice cannot be issued for multiple assessment or taxation periods. The petitioner relied on the judgment of the Andhra Pradesh High Court in J Constructions vs. The Assistant Commissioner and Ors., wherein it was held that assessmen...