SA Aromatics Pvt Ltd and another Vs Union of India
Date: January 19, 2026
Subject Matter
Composite GST Show Cause Notices Valid for Multiple Tax Periods and Assessees
Summary
The Allahabad High Court has rendered a mixed verdict on a batch of GST petitions. It held that composite Show Cause Notices (SCNs) issued under Sections 73 and 74 of the Acts for multiple tax periods, different Financial Years, and to multiple notic…
FULL TEXT OF THE JUDGMENT/ORDER OF ALLAHABAD HIGH COURT 1. Heard Mr. Dhruv Agarwal, learned Senior Advocate, assisted by Ms. Upasna Agrawal, Mr. Varun Srivastava, Mr Salil Arora, Mr. Nalin Talwar, Mr. Rajesh Kumar Thakur, Mr. Suyash Agarwal, Mr. Praveen Kumar, Mr. Pranjal Shukla, Mr. Bharat Raichandani (through video conferencing) alongwith Namit Kumar Sharma, Mr. Sudhanshu Yadav and Mr. Rishi Raj…