Consolidation of multiple tax periods in single show cause notice under GST is impermissible

Pramur Homes And Shelters Vs Union of India (Karnataka High Court) Karnataka High Court held that clubbing / consolidation / bunching/ combining of multiple tax periods/financial years in a Solitary/Single/Composite Show cause notice issued under Section 73 / 74 of the CGST / KGST Act is illegal, invalid, impermissible and without jurisdiction or authority of law. Facts- The petitioner is a registered partnership firm engaged in the business of real estate development including development of layouts and construction of residential apartments and is duly registered under the Central Goods and...