{"id":70713,"date":"2025-01-08T08:37:22","date_gmt":"2025-01-08T03:07:22","guid":{"rendered":""},"modified":"2025-01-08T08:37:22","modified_gmt":"2025-01-08T03:07:22","slug":"consolidated-gst-notices-invalid-high-court-requires-separate-notices-for-each-year-extends-reply-deadline-to-nov-2024","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=70713","title":{"rendered":"Consolidated GST Notices Invalid: High Court Requires Separate Notices for Each Year, Extends Reply Deadline to Nov 2024."},"content":{"rendered":"<p>Consolidated GST Notices Invalid: High Court Requires Separate Notices for Each Year, Extends Reply Deadline to Nov 2024.<br \/>Case-Laws<br \/>GST<br \/>The HC held that issuing a consolidated show cause notice for multiple assessment years from 2019 to 2023-24 was erroneous. It relied on precedents from Karnataka and Madras HCs which held that separate notices should be issued for each year u\/s 73 of the GST Act. The HC granted an extension till 21.11.2024 for filing a reply to the 1622-page notice and<\/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=84689\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p> Case-Laws &#8211; GST &#8211; Highlights &#8211; The HC held that issuing a consolidated show cause notice for multiple assessment years from 2019 to 2023-24 was erroneous. It relied on precedents from Karnataka and Madras HCs which held that separate notices should be is<\/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-70713","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/70713","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=70713"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/70713\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=70713"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=70713"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=70713"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}