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BANGALORE GOLF CLUB vs. ASSISTANT COMMISSIONER OF COMMERCIAL TAXES
(Karnataka High Court)

Hon'ble Judges:

SACHIN SHANKAR MAGADUM

Pet. Counsel

M.n. Shankare Gowda

Res. Counsel

Harisha A.s.

Petitioner / Applicant	BANGALORE GOLF CLUB
Respondent	ASSISTANT COMMISSIONER OF COMMERCIAL TAXES
Court	Karnataka High Court
State	Karnataka
Date	Aug 7, 2024
Order No.	WRIT PETITION NO. 16500 OF 2024 (T-RES)
Citation	2024(8) TAXREPLY 11095
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ORDER
ORDER In this writ petition, the petitioner, a Club, challenges the impugned show cause notice dated 07.05.2024, as detailed in Annexure-F, and the summary of the show cause notice dated 08.05.2024, as outlined in Annexure-G, issued by the respondent for the tax periods 2019-20, 2020-21, 2021-22, 2022-23, and 2023-24. The petitioner contends that these notices, issued under Section 73 of the Central Goods and Services Tax (CGST) Act, 2017, are flawed due to the improper consolidation of multiple tax periods into a single show cause notice. 2. The petitioner’s primary argument is that the respondent cannot issue a common show cause notice by grouping the tax periods from 2019 to 2023-24. The petitioner asserts that under Section 73 of the CGST Act, a specific action must be completed within the relevant year, and the limitation period of three years applies separately to each assessment year. Consequently, the petitioner contends that clubbing multiple tax periods in a ....