Case LawWrit Petition No. 26164 of 2024 (T-Res)
Chimney Hills Education Society Vs Additional Commissioner of Central Tax
- Court:
- High Court
- Bench:
- Karnataka
- Date:
- September 29, 2024
- Type:
- Writ Petition
- Members:
- S.R.KRISHNA KUMAR
Subject
Consolidated Show Cause Notices for Multiple Financial Years are Impermissible under GST Act
Show Cause Notice
Summary
The petition is allowed and the impugned show-cause notices dated 05.08.2024, along with the summary in DRC-01, are quashed . The High Court found that the practice of clubbing/consolidating demands for multiple financial years (July 2017-2023) into…
Judgement
FULL TEXT OF THE JUDGMENT/ORDER OF KARNATAKA HIGH COURT In this petition, petitioner seeks for the following reliefs:- “a) Issue a writ of Certiorari or direction in the nature of quashing the Show Cause Notice dated: 05.08.2024 issued under Section 74 of the Act for the tax period July 2017-2023 by the Respondent No.1 bearing DIN No. 20240857YX0000424474, having filed no. GEXCOM/AE/INV/GST/4583/2…