Smt R Ashaarajaa (JRD Relatorss) Vs Senior Intelligence Officer, DGGI
Date: July 21, 2025
Subject Matter
"Bunching" of GST Show Cause Notices Across Multiple Financial Years Struck Down
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…
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…