{"id":70402,"date":"2024-11-12T08:52:50","date_gmt":"2024-11-12T03:22:50","guid":{"rendered":""},"modified":"2024-11-12T08:52:50","modified_gmt":"2024-11-12T03:22:50","slug":"show-cause-notices-clubbing-tax-demands-for-multiple-years-quashed-dept-to-issue-separate-notices-per-year","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=70402","title":{"rendered":"Show cause notices clubbing tax demands for multiple years quashed; Dept to issue separate notices per year."},"content":{"rendered":"<p>Show cause notices clubbing tax demands for multiple years quashed; Dept to issue separate notices per year.<br \/>Case-Laws<br \/>GST<br \/>Consolidated show cause notices for multiple assessment years contravene provisions of CGST Act and legal precedents. Impugned notices grouping demand from 2017 to 2023 quashed, with liberty to issue separate notices for each assessment year u\/s 73 of CGST Act. Petition allowed, quashing impugned notices and further proceedings.<br \/> TMI Updates &#8211; Highlights, quick n<\/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=83039\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p> Case-Laws &#8211; GST &#8211; Highlights &#8211; Consolidated show cause notices for multiple assessment years contravene provisions of CGST Act and legal precedents. Impugned notices grouping demand from 2017 to 2023 quashed, with liberty to issue separate notices for ea<\/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-70402","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/70402","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=70402"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/70402\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=70402"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=70402"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=70402"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}