M/S Hotel Pai Vista vs. Additional Commissioner Of Central Tax
Held
The court held that consolidating multiple tax periods or financial years into a single show cause notice is illegal, invalid, and impermissible under the CGST/KGST Act. Consequently, the impugned notice and subsequent proceedings were quashed.
Facts
The petitioner challenged a show cause notice and an order-in-original for consolidating multiple financial years into a single notice. The court noted that this issue was directly covered by a previous judgment.
Key Issues
Whether clubbing multiple tax periods/financial years in a single show cause notice is legally permissible under the CGST/KGST Act.
Sections Cited
Section 73, Section 74
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
WAS MADE THEREIN AS UNDER:
CORAM: HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR
Digitall
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