Veremax Technologie Services Limited Vs Assistant Commissioner of Central Tax
Date: September 4, 2024
Subject Matter
Section 73 requires separate notices for each financial year due to different statutory timelines involved
Summary
The Karnataka High Court examined the legality of a single Show Cause Notice (SCN) issued for multiple tax periods ranging from 2017-18 to 2020-21. The petitioner, Veremax Technologies, contested the SCN asserting that Section 73 of the CGST Act requ…
FULL TEXT OF THE JUDGMENT/ORDER OF KARNATAKA HIGH COURT In this petition, petitioner challenges the impugned show cause notice dated 03.05.2024 at Annexure – D and the order dated 21.11.2023 at Annexure – B issued by the respondent for the tax periods 2017-18, 2018-19, 2019-20 and 2020-21. The petitioner contends that these notices, issued under Section 73 of the Central Goods and Serv…