GST DAILY – 413 : Consolidated SCN issued for multiple FYs to be set aside: HC

THE HON’BLE KARNATAKA HIGH COURT IN THE CASE OF Albatross Builders and Developers LLP V/s Assistant Commissioner of Central Tax (A.E.),decided on 14-11-2024

 👉 Issue:-

✔️ Is it valid for the Consolidated SCN issued for multiple FYs?

👉 The Hon’ble High Court Judgement:-

✔️ Where respondent-department segregated liability of petitioner-assessee for entire period between January-2018 and August-2022 in a consolidated show cause notice, instead of issuing separate show cause notices, therefore following decision of W.P.No.15810/2024, impugned show cause notice issued by respondent-department was to be set aside.

Section 74 of Central Goods and Services Tax Act, 2017