GST DAILY – 377 : Single SCN covering multiple FYs under CGST Act is impermissible; HC directed to issue separate notices

byCA Pradeep Modi
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Single SCN covering multiple FYs under CGST Act is impermissible; HC directed to issue separate notices

THE KARNATAKA HIGH COURT IN THE CASE OF Chimney Hills Education Society V/s Additional Commissioner of Central Tax, decided on 30-9-2024

 👉 Issue:-

✔️ Is it possible to issue Single SCN covering multiple FYs under CGST Act?

👉 The Hon’ble High Court Judgement:-

✔️ Clubbing/consolidation of multiple assessment years in single show cause notice under Section 74 of CGST Act is impermissible; separate notices must be issued for each assessment year.

Section 74 of Central Goods and Services Tax Act, 2017

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