MARFANI STEEL IMPEX Vs. PRINCIPAL COMMISSIONER, CENTRAL GOODS AND SERVICES TAX AND CENTRAL EXCISE

JUDGEMENT

(1.) Heard.

(2.) Challenge is to the show cause notice dtd. 30/5/2025 issued under Sec. 74 of The Central Goods and Services Tax Act, 2017 (for short 'CGST Act') by respondent no.2 - Joint Commissioner, Central Goods and Services Tax, Nagpur - I. The notice issued pertains from April ' 2018 to March ' 2024, saying that the petitioner has, during this period, suppressed taxable value, and thereby made short payments of Central Goods and Service Tax.

(3.) The argument is that clubbing of period, while issuing notice under Sec. 74 of the CGST Act, is not permissible. The Counsel for the petitioner submits that the issue involved is covered by a judgment passed by the Division Bench of this Court at Goa in M/s. Milroc Good Earth Developers Vs. Union of India and Ors. [Writ Petition No. 2203/2025 decided on 9/10/2025], wherein, the Court held that if an authority lacks jurisdiction to have composite assessment for different tax periods/assessment years, then the formality of responding to show cause notice shall not be encouraged. While doing so, the Court considered relevant provisions of the CGST Act, and held as under :