Chimney Hills Education Society Vs Additional Commissioner of Central Tax
Date: September 29, 2024
Subject Matter
Consolidated Show Cause Notices for Multiple Financial Years are Impermissible under GST Act
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…
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…