GST Notice Quashed for Clubbing Multiple Financial Years in Single Proceeding

Bangalore Golf Club Vs Assistant Commissioner of Commercial Taxes (Karnataka High Court) The writ petition challenged a show cause notice dated 07.05.2024 and its summary dated 08.05.2024 issued under Section 73 of the Central Goods and Services Tax (CGST) Act, 2017. The notices covered multiple tax periods, namely the financial years 2019–20, 2020–21, 2021–22, 2022–23, and 2023–24. The petitioner contended that the notices were invalid as they consolidated several financial years into a single show cause notice. The petitioner argued that the respondent authority could not issue a c...