Kilaru Kalyan Chakravarthy vs. Assistant Commissioner Of Central Tax
Held
The High Court set aside the impugned show-cause notices, holding that composite show-cause notices covering different tax periods are impermissible, citing its previous judgment in S.J Constructions. The Court granted liberty to the respondents to initiate fresh action and excluded the period between the impugned SCNs and the order date for limitation purposes.
Facts
Petitioners, co-owners of a property leased to an educational institution, did not pay GST on rental income. The DGGI initiated proceedings under Section 74 of the GST Act and issued composite show-cause notices covering multiple assessment periods for recovery of GST, penalty, and other amounts.
Key Issues
Whether show-cause notices covering multiple tax periods are permissible under the GST Act, and whether Section 74 was correctly invoked for alleged non-payment of GST on rental income.
Sections Cited
Section 74, Entry No.12 in notification No.12/2017 dated 28.06.2017
AI-generated summary — verify with the full judgment below
1 RRR, J & TCDS, J W.P.Nos.15141 of 2024, 446 & 2310 of 2025
APHC010302492024
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] TUESDAY,THE SIXTEENTH DAY OF JUNE TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NOS: 15141 OF 2024, 446 & 2310 OF 2025 Between:
SMT. KILARU MAHALAKSHMI,, W/O VENKATA RATNAM, AGED ABOUT 70 YEARS, PROPERTIES, R/O PLOT NO. 56 AND 57, VIP GARDENS, MANAKULA VINAYAGAR STREET TIRUVANNAMALAI, TAMIL NADU - 606 601. 2. SMT. KILARU SUBHASHINI @ SOHA MOHAMMAD,, D/O VENKATA RATNAM, AGED ABOUT 46 YEARS. PROPERTIES, R/O A BLOCK- 001, MY HOME ABHRA, MADHAPUR, GACHIBOWLI, RANGA REDDY, T.S. - 500 032. ...PETITIONER(S) AND 1. THE UNION OF INDIA, REPRESENTED BY THE PRINCIPAL SECRETARY, DEPARTMENT OF REVENUE MINISTRY OF FINANCE GOVERNMENT OF INDIA, 3RD FLOOR, JEEVAN DEEP BUILDING SANSAD MARG, NEW DELHI - 110 001
THE DIRECTORATE GENERAL OF GOODS AND SERVICES TAX INTELLIGENCE, DGGI CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, DEPARTMENT OF REVENUE MINISTRY OF FINANCE, GOVERNMENT OF INDIA, RK PURAM, NEW
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