S.R.S Travels And Logistics Private Limited Vs Additional Director of GST Intelligence
Date: December 18, 2024
Subject Matter
Single Show Cause Notice for Multiple Tax Periods Under CGST/SGST Act is Impermissible
Summary
The High Court allowed the petition, quashing the show cause notice and the Order-In-Original. The court reiterated its earlier finding that clubbing multiple tax periods/financial years into a single show cause notice is illegal , invalid , and impe…
FULL TEXT OF THE JUDGMENT/ORDER OF KARNATAKA HIGH COURT In this petition, petitioner seeks the following reliefs: “(i) Issue a writ of certiorari or any other writ or direction or order to quash Impugned show cause notice dated: 21.06.2024 bearing No. 34/2024-25 (DIN: 202406DSS00000007AF) issued by the Ld. Respondent No. 1 enclosed as Annexure A, for the reasons stated in the grounds and direct th…