Consolidated GST Notice Held Invalid for Combining Several Assessment Years

Chimney Hills Education Society Vs Additional Commissioner of Central Tax (Karnataka High Court) The petition sought multiple reliefs, including the quashing of a show cause notice dated 05.08.2024 issued under Section 74 of the Act for the tax period from July 2017 to 2023, along with the summary of the notice (DRC-01), a notice of personal hearing dated 21.08.2024, and summons dated 16.05.2024. The petitioner challenged these proceedings and requested that they be set aside. After hearing the learned senior counsel for the petitioner and the counsel for the revenue, and upon perusal of the m...