Santosh Supplies Vs Union Of India
Date: February 25, 2026
Subject Matter
Bunching of Show Cause Notices for Multiple Financial Years Impermissible under GST Act
Summary
The High Court has set aside the impugned assessment orders, finding that the issuance of a single show cause notice (SCN) for multiple financial years (bunching of SCNs) is impermissible under the GST Act. The Court reaffirmed its previous rulings,…
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT These writ petitions have been filed challenging impugned orders dated 30.12.2025 passed by the 4 th respondent. 2. Since the issues involved in these Writ Petitions are one and the same, all these Writ Petitions are taken up together and disposed of by this common order. By consent, these Writ Petitions are taken up for final disposal at the ad…