Single GST Notice for Multiple Years Not Permissible: Madras HC

Santosh Supplies Vs Union of India (Madras High Court) The Madras High Court, in a batch of writ petitions, examined the validity of orders dated 30.12.2025 passed by the fourth respondent, where show cause notices and consequential orders had been issued by clubbing together multiple financial years, namely 2018-19 to 2021-22. The petitioners challenged the impugned orders primarily on the ground that the issuance of a single show cause notice and a consolidated adjudication order covering several financial years was impermissible under the GST framework. The petitioners contended that the is...