Karnataka HC Quashes GST Order as Single SCN Covered Multiple Financial Years

M C R Marketing Vs Assistant Commissioner of Central Tax (Karnataka High Court) The petitioner challenged the Order-in-Original dated 31.12.2024 passed under Section 74 read with Sections 74(1), 50(1) and 20 of the IGST Act, 2017, along with Form GST-DRC-07 dated 16.01.2025 covering the financial years 2017-2018 to 2021-2022. The petitioner also sought to set aside the show cause notice dated 18.06.2024 and Form GST-DRC-01 dated 05.08.2024 issued for tax periods 2017-2018 to 2020-2021. The petitioner contended that the impugned show cause notice covered multiple tax periods, namely 2018-2019 t...