‘Karnataka HC: Common SCN consolidating multiple tax periods into single notice, ‘fundamentally flawed’, contravenes ‘CGST Act’

Veremax Technologie Services Limited Vs The Assistant Commissioner Of Central Tax


Karnataka HC quashes common show cause notice (SCN) which groups multiple AYs from 2017-18 to 2020-21, holds same as “fundamentally flawed”; Finds that, practice of issuing a single, consolidated SCN for multiple AYs “ contravenes the provisions of the CGST Act and established legal precedents”.