The Karnataka High Court has added to the growing body of case law holding that a single show cause notice under Section 73 or 74 of the CGST Act covering multiple financial years is without jurisdiction. Justice S. Sunil Dutt Yadav, in M/s S.L.V. Concretes (WP No. 5563/2026, decided 10.03.2026), followed the co-ordinate bench ruling in Pramur Homes and Shelters (11.12.2025) which had answered the question definitively: "clubbing/consolidation/bunching/combining of multiple tax periods/financial years in a Solitary/Single/Composite Show cause notice issued under Section 73/74 of the CGST/KGST Act is illegal, invalid, impermissible and without jurisdiction." The SCN and order covering AY 2022-23 to 2024-25 were set aside with liberty for year-wise re-issuance, with the petitioner notably consenting that limitation shall not be raised against fresh notices.
juristway.comComposite Multi-Year SCN Under Section 73/74 Quashed Again: Karnataka HC Follows Pramur Homes, Holding Clubbing of Tax Periods 'Illegal and Without Jurisdiction'
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Juristway Editorial Team
Sep 13, 2026
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