A single SCN consolidating multiple financial years is impermissible
Last updated: 28 November 2025
Court :
Karnataka High Court
Brief :
The Hon'ble Karnataka High Court in Emmanuel Constructions (P.) Ltd. vs. Principal Secretary to the Govt. Finance Department, W.P. 5827 OF 2025 (T-RES) dated October 23, 2025, quashed a consolidated show cause notice ("SCN") and demand orders issued for Financial Year ("FY") 2019-20 & 2020-21, citing non-conformity with the provisions of the Central Goods and Services Tax Act, 2017 ("the CGST Act").
Citation :
W.P. 5827 OF 2025 (T-RES) dated October 23, 2025
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Bimal Jain
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