A Single Show Cause Notice cannot be issued for multiple tax periods


Last updated: 27 September 2024

Court :
High Court of Karnataka

Brief :
The Hon'ble High Court of Karnataka in the case of M/s Veremax Technologies Services Limited v. The Assistant Commissioner of Central Tax [Writ Petition No. 15810 of 2024 dated September 04, 2024] held that single Show Cause Notice ("SCN") cannot be issued for multiple tax periods because particular action must be completed within a designated year, and that same is consolidated in section 73(10) of the Central Goods and Services Tax Act, 2017 ("the CGST Act") that prescribes a specific time limit for furnishing annual return for the Financial Year to which the tax due relates.

Citation :
Writ Petition No. 15810 of 2024 dated September 04, 2024

You have reached daily limit of 2 Free Judgements. To view this or other Judgements please subscribe to CCI PRO :

GST Plus

Stay updated! Stay ads free

Browse CAclubindia ads free.
Latest updates on WA.
Daily E-Newsletter and much more.

CCI PRO annual subscription :

Original Price : INR 1999/-

Offer Price : INR 999/-

Duration : 1 year
(Prices Inclusive of GST)


Know More

Note: If you are a PRO member already, please click here to login (for ad free experience)
 
Join CCI Pro

Bimal Jain
Published in GST
Views : 258
downloaded 87 times
Share Report Abuse


Comments

CAclubindia's WhatsApp Groups Link


Other Latest Judgments

View More Judgments »


CCI Pro

Trending Online Classes

view all classess

Browse by Category