Case LawW.P.Nos. 29716, 29720, 29726 & 34137 of 2024
Smt R Ashaarajaa (Partner: JRD Realtorss) Vs Senior Intelligence Officer
- Court:
- High Court
- Bench:
- Madras
- Date:
- July 20, 2025
- Type:
- Writ Petition
- Members:
- KRISHNAN RAMASAMY
Subject
GST Show Cause Notices for Tax Dues Cannot be Bunched for Multiple Financial Years
Show Cause Notice
Summary
The High Court allowed the writ petitions, holding that the bunching of show cause notices for more than one financial year is impermissible under the Goods and Services Tax (GST) Act. The court clarified that show cause notices must be issued strict…
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…