2025-VIL-356-KER
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SGST High Court Cases

GST – Issue of composite Show Cause Notice, Limitation Period, Section 73 and Section 74 of CGST Act, 2017 - Appellant was served with a composite show cause notice under Section 74 of the CGST Act, proposing to initiate proceedings for the assessment years 2017-2018 to 2021-2022 - Appellant challenged the composite show cause notice contending that separate show cause notices are required for each assessment year - Whether the proper officer can issue a composite show cause notice under Section 74 of the CGST/SGST Act, covering different assessment years or separate show cause notices are required for each assessment year – HELD - A cumulative reading of Section 74(1), (2) and (10) leaves no room for any doubt that each assessment year can be proceeded separately by the assessing officer - Separate show cause notices are required for each assessment year under Section 74 of the CGST Act. The time limit prescribed under Section 74(10) for completion of proceedings is distinct and different for each assessment year and the assessee is entitled to raise separate defenses for each assessment year - Further, if the proper officer proceeds to issue a composite show cause notice, it may lead to a situation where the assessee is deprived of the lesser time period of limitation under Section 73, in cases where the proceedings may fall under Section 73 instead of Section 74 - in cases where the assessing officer finds that an assessee is liable to be proceeded either under Section 73 or under Section 74 for different assessment years, a separate show cause notice has to be issued - the composite show cause notice, except for the year 2017-2018 is set aside and respondents are directed to issue separate show cause notices for the assessment years 2018-2019 to 2021-2022 - The writ appeal is allowed
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