Case LawW.P. Nos. 29716, 29720 and 22808 of 2025
Smt R Ashaarajaa (JRD Relatorss) Vs Senior Intelligence Officer, DGGI
- Court:
- High Court
- Bench:
- Madras
- Date:
- July 21, 2025
- Type:
- Writ Petition
- Members:
- KRISHNAN RAMASAMY
Subject
"Bunching" of GST Show Cause Notices Across Multiple Financial Years Struck Down
Show Cause Notice
Summary
This batch of writ petitions challenged the practice of issuing single show cause notices (SCNs) under Sections 73 and 74 of the GST Act that cover more than one financial year, a practice referred to as "bunching." Petitioners argued that this pract…
Judgement
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT All these writ petitions have been filed challenging the issue with regard to the “bunching of Show Cause notices”, i.e., issuance of a single show cause notice, by the respondents, for more than one financial year. 2. As the issue involved in all these Writ Petitions is identical in nature and the relief sought thereunder is interconnected, the…