GST Show Cause Notices can cover Multiple Financial Years: Karnataka HC

GST Show Cause Notices can cover Multiple Financial Years – No Statutory Bar under Sections 73/74: Karnataka HC The Hon’ble Karnataka High Court (Division Bench) in The Commissioner of Central Tax v. Chimney Hills Education Society allowed the intra-court appeals filed by the Revenue, setting aside the orders of the learned Single Judge which had quashed common/consolidated show cause notices (SCNs) issued under Sections 73 and 74 of the Central Goods and Services Tax Act, 2017 (‘the CGST Act’) covering multiple financial years. The Court held that show cause notices is...