{"id":70076,"date":"2024-09-24T09:05:38","date_gmt":"2024-09-24T03:35:38","guid":{"rendered":""},"modified":"2024-09-24T09:05:38","modified_gmt":"2024-09-24T03:35:38","slug":"court-rules-against-consolidated-tax-notices-flawed-show-cause-notices-under-cgst-act-violate-legal-precedents","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=70076","title":{"rendered":"Court Rules Against Consolidated Tax Notices; Flawed Show Cause Notices Under CGST Act Violate Legal Precedents."},"content":{"rendered":"<p>Court Rules Against Consolidated Tax Notices; Flawed Show Cause Notices Under CGST Act Violate Legal Precedents.<br \/>Case-Laws<br \/>GST<br \/>The High Court held that the show cause notices issued by the respondent u\/s 73 of the Central Goods and Services Tax (CGST) Act, 2017, were flawed due to the improper consolidation of multiple tax periods into a single notice. Section 73(10) mandates a specific time limit from the due date for furnishing the annual return for the financial year to which the tax<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=81661\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p> Case-Laws &#8211; GST &#8211; Highlights &#8211; The High Court held that the show cause notices issued by the respondent u\/s 73 of the Central Goods and Services Tax (CGST) Act, 2017, were flawed due to the improper consolidation of multiple tax periods into a single not<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-70076","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/70076","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=70076"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/70076\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=70076"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=70076"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=70076"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}