Case Of: M/s Veremax Technologie Services Limited
Issued By: Karnataka High Court
Order No: WP 15810/2024
Date: 4th September 2024
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The petitioner contended that the Show Cause Notice, dated November 21, 2023, was flawed due to the improper consolidation of multiple tax periods
into one notice, violating the provisions of the CGST Act, 2017.
The core issue was whether a single SCN could be issued for multiple tax periods and if this practice aligns with the legal requirements stipulated in
the CGST Act.
The case invoked precedents from the Hon’ble Madras High Court and the Hon’ble Supreme Court, emphasizing the need for independent assessment
for different periods.
The High Court found that the Assistant Commissioner erred by issuing a consolidated SCN for assessment years 2017-18 to 2020-21, violating the CGST
Act’s provisions.
The Court emphasized Section 73(10), which mandates specific time limits for tax assessments and annual return filings. It cited legal precedents confirming
that each tax period must be treated independently to comply with the law’s requirements.
Ultimately, the High Court ruled that the consolidated SCN was fundamentally flawed, contravening the CGST Act, and dismissed the Impugned Notice.