Oriental Lotus Hotel Supplies Private Limited Vs Joint Commissioner
Date: August 7, 2025
Subject Matter
Bunching of Show Cause Notices for Multiple Financial Years is Impermissible Under GST Law
Summary
The High Court has allowed the writ petition, holding that the issuance of a single show cause notice and subsequent assessment order for multiple financial years, often referred to as "bunching," is impermissible under the GST Act. The Court emphasi…
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT This writ petition has 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. Petitioner- submissions: 2.1 The learned counsel for the petitioner would submit that in this case, the respondent had issued a single…