Recently, the Hon’ble High Court of Karnataka in the case of Chimney Hills Education Society v. Additional Commissioner of Central Tax, [2024] 168 taxmann.com 12 (Karnataka) has held that the practice of issuing single consolidated show cause notice for multiple assessment years contravenes provisions of CGST Act and established legal precedents. Each assessment year must be treated independently. Facts of the case: Consolidated SCN was issued for the Financial Years 2017-2023 by the Revenue demanding recovery of tax and ITC from the Petitioner involving fraud and wilful mis-statement under section 74 of the CSGT Act, 2017. The Petition filed Writ petition with the Hon’ble High court for quashing the sad SCN as the SCN purports to consolidate the demand for more than one Financial year i.e for the tax period from 2017 to 2023 .......