Commissioner of Central Tax Vs Chimney Hills Education Society
Date: April 22, 2026
Subject Matter
Consolidated Show Cause Notices for Multiple Financial Years Permissible u/s 73 and 74. Single Judge order set-aside
Summary
The Karnataka High Court has allowed the Revenue's appeals, setting aside the Single Judge's orders that quashed consolidated show cause notices (SCN) issued under Sections 73 and 74 of the CGST Act. The Court held that SCNs can cover multiple financ…
FULL TEXT OF THE JUDGMENT/ORDER OF KARNATAKA HIGH COURT Since facts involved in all the above appeals are similar and as they raise common questions of law, with the consent of learned counsel for the parties, these appeals are heard together and disposed of by this common judgment. It is noticed that though common questions are involved, the financial years involved are different which would not…