Order Date – 04 September 2024

Parties: Veremax Technologies Services Limited Vs The Assistant Commissioner of Central Tax

Facts – 

• The Petitioner, Veremax Technologies Services Limited, was served with a show cause notice or the tax periods 2017-18, 2018-19, 2019-20 and 2020-21.
• The Petitioner argued that the respondent cannot issue a common show cause notice by grouping the tax periods from 2017-18 to 2020-21. 

Issue – 

• Whether show cause notice can be issued by grouping the tax periods from 2017-18 to 2020-21?

Order – 

• The Single Bench of Hon'ble High Court based on the established legal principles and the precedent set by the Hon’ble Apex Court, finds that the respondent erred in issuing a consolidated show cause notice for multiple assessment years, spanning from 2017-18 to 2020-21.
• Section 73(10) of the CGST Act mandates a specific time limit from the due date for furnishing the annual return for the financial year to which the tax due relates. The law stipulates that particular actions must be completed within a designated year, and such actions should be executed in accordance with the law's provisions. The principles enunciated in the judgment cited by the Hon’ble Supreme Court are directly applicable to the present case.
• Hence the writ petition is allowed.