Single SCN Covering Multiple FYs Under GST Is Bad in Law; Each FY to Be Treated Independently | HC
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Case Details: Chimney Hills Education Society v. Additional Commissioner of Central Tax - [2024] 168 taxmann.com 12 (Karnataka)
Judiciary and Counsel Details
- S.R. Krishna Kumar, J.
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A. Shankar, Sr. Adv. & Pranay Sharma Y., Adv. for the Petitioner.
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Aravind V. Chavan, Adv. for the Respondent.
Facts of the Case
The petitioner was an educational institution which received a show cause notice (SCN) from the department for tax period July 2017 to 2023. It filed writ petition to challenge the SCN on the ground that the department issued consolidated notice covering multiple assessment years in single SCN.
High Court Held
The Honourable High Court noted that the practice of issuing single consolidated SCN for multiple assessment years contravenes provisions of CGST Act and each assessment year must be treated independently. Therefore, the Court held that the impugned notice was liable to be quashed with liberty to department to issue separate notice for each assessment year.
List of Cases Reviewed
- M/s. Bangalore Golf Club v. Assistant Commissioner of Commercial Taxes (W.P.No.16500/2024) – [Para 5] followed.
- M/s. Titan Company Ltd. v. Joint Commissioner of GST (W.P.No.33164 of 2023) – [Para 3] followed.
- State of Jammu and Kashmir and Others v. Caltex (India) Ltd. (AIR 1966 SC 1350) – [Para 5] followed.
List of Cases Referred to
- M/s. Bangalore Golf Club v. Asstt. CCTes – W.P.No. 16500/2024 dated 07.08.2024 (para 3).
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