The Karnataka High Court has quashed a GST demand order issued under Section 74 of the Central Goods and Services Tax Act, 2017, on the ground that the tax authorities impermissibly clubbed multiple tax periods into a single composite show cause notice. The bench of Justice S.R. Krishna Kumar has observed that any proceedings initiated…
Composite GST SCN U/s 74 Invalid: Karnataka HC
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Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 5+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started as a freelance tax reporter in the leading online legal news companies like LiveLaw & Taxscan.
