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Karnataka HC Upholds Validity of Common GST Show Cause Notices for Multiple Tax Periods
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AdvertisementAssistant Commissioner of Central Tax Vs Ozone Facility Management Pvt.
Ltd. (Karnataka High Court) The Karnataka High Court allowed a writ appeal challenging the order of the Single Judge, who had quashed a common show cause notice issued under Section 74 of the CGST/KGST Act, 2017 for the tax periods 2019-20 to 2023-24 while granting liberty to initiate fresh proceedings in accordance with law.
The respondent had filed a writ petition challenging the common show cause notice dated 03.09.2025 and 10.09.2025.
The Single Judge allowed the petition and quashed the notice.
The Division Bench note...