Karnataka HC Quashed GST SCN as Multiple Years Were Clubbed

Veremax Technologie Services Limited Vs Assistant Commissioner of Central Tax (Karnataka High Court) The Karnataka High Court considered a writ petition challenging a show cause notice dated 03.05.2024 and an order dated 21.11.2023 issued under Section 73 of the Central Goods and Services Tax Act, 2017, for the tax periods 2017–18, 2018–19, 2019–20 and 2020–21. The petitioner contended that the respondent had improperly consolidated multiple assessment years into a single show cause notice. It was argued that Section 73 requires action to be taken separately for each assessment year, w...