Sections 73 and 74 of the CGST Act permit issuance of a consolidated show cause notice covering multiple tax periods or financial years, and reading a financial year restriction into those provisions would amount to impermissible rewriting of the statute; orders quashing such notices were set aside – Commissioner of Central Tax, Bengaluru and Anr. Vs. Chimney Hills Education Society – Karnataka High Court

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Sections 73 and 74 of the CGST Act permit issuance of a consolidated show cause notice covering multiple tax periods or financial years, and reading a financial year restriction into those provisions would amount to impermissible rewriting of the statute; orders quashing such notices were set aside – Commissioner of Central Tax, Bengaluru and Anr. Vs. Chimney Hills Education Society – Karnataka High Court Read Post »

SA Aromatics Pvt. Ltd. and Anr. Vs. Union of India and Ors. – Allahabad High Court

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SA Aromatics Pvt. Ltd. and Anr. Vs. Union of India and Ors. – Allahabad High Court Read Post »

Brunda Infra Pvt. Ltd. and Ors. Vs. The Additional Commissioner of Central Tax and Ors. – Telangana High Court

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Brunda Infra Pvt. Ltd. and Ors. Vs. The Additional Commissioner of Central Tax and Ors. – Telangana High Court Read Post »

Fayiz Nangaparambil Vs. Union of India and Anr. – Delhi High Court

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Fayiz Nangaparambil Vs. Union of India and Anr. – Delhi High Court Read Post »

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