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Tag: Section 73 CGST

Corporate Law Firm in Ahmedabad, India > Blog > Section 73 CGST

GST Proceedings Set Aside for Combining Two Tax Periods in One Notice

  • November 25, 2025

The High Court of Karnataka at Bengaluru, in the case of Emmanuel Constructions Pvt. Ltd. v. Principal Secretary to the Government, Finance Department, Writ Petition No. 5827 of 2025, decided on 23.10.2025, held that a composite show cause notice covering multiple assessment periods and separate adjudication orders passed by different officers on the basis of…

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