GST Show Cause Notices Can Cover Multiple Financial Years: No Statutory Bar Under Sections 73/74 of the GST Act: Karnataka HC
Court :
Karnataka High Court
Brief :
The Hon'ble Karnataka High Court (Division Bench) in The Commissioner of Central Tax v. Chimney Hills Education Society [Writ Appeal No. 1751 of 2024 (T-RES) and connected matters dated April 23, 2026] 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 issued under Sections 73/74 of the CGST Act are neither tax period-specific nor financial year-specific, and that there is no statutory bar to the issuance of a common SCN covering multiple tax periods or financial years.
Citation :
Writ Appeal No. 1751 of 2024 (T-RES) and connected matters dated April 23, 2026]
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Judgement posted by
Bimal Jain
Service
FCA, FCS LLB with21 Yrs of Experience inTaxation Indirect and Direct: Education Qualification: B.Com (Hons) Chartered Accountants Company Secretary LLB Qualified SAP FI/CO Consultants Professional Membership: Chairmanof Indirect Tax Committee of PHD Chamber of Commerce Member of Indirec ... Read more
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