GST Show Cause Notice Cannot Cover Multiple Financial Years: Madras HC

Oriental Lotus Hotel Supplies Private Limited Vs Joint Commissioner (Madras High Court) The writ petition challenged the issuance of a single composite show cause notice and a single assessment order covering four financial years—2019–20, 2020–21, 2021–22 and 2022–23—under Sections 73 and 74 of the Goods and Services Tax Act, 2017 (GST Act). The petitioner contended that the GST Act mandates separate notices and separate adjudication for each financial year, as limitation for issuance of notice and passing of orders is fixed independently for every financial year under Sections 73(...