Case LawWrit Tax No. 7515 of 2025
SA Aromatics Pvt Ltd and another Vs Union of India
- Court:
- High Court
- Bench:
- Allahabad
- Date:
- January 19, 2026
- Type:
- Writ Petition
- Members:
- SAUMITRA DAYAL SINGH, INDRAJEET SHUKLA
Subject
Composite GST Show Cause Notices Valid for Multiple Tax Periods and Assessees
Show Cause Notice
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…
Judgement
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…