Smt R Ashaarajaa (Partner: JRD Realtorss) Vs Senior Intelligence Officer
Date: July 20, 2025
Subject Matter
GST Show Cause Notices for Tax Dues Cannot be Bunched for Multiple Financial Years
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…
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…