Court :
High Court of Karnataka
Brief :
The Hon'ble High Court of Karnataka in the case of M/s Veremax Technologies Services Limited v. The Assistant Commissioner of Central Tax [Writ Petition No. 15810 of 2024 dated September 04, 2024] held that single Show Cause Notice ("SCN") cannot be issued for multiple tax periods because particular action must be completed within a designated year, and that same is consolidated in section 73(10) of the Central Goods and Services Tax Act, 2017 ("the CGST Act") that prescribes a specific time limit for furnishing annual return for the Financial Year to which the tax due relates.
Citation :
Writ Petition No. 15810 of 2024 dated September 04, 2024
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