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GST SCN Invalid as Multiple Assessment Years Were Clubbed: Madras HC
Case Law Details
- Case Name
- Titan Company Ltd. Vs Joint Commissioner of GST & Central Excise (Madras High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Madras High Court
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Titan Company Ltd. Vs Joint Commissioner of GST & Central Excise (Madras High Court)
The Madras High Court considered a writ petition seeking a Writ of Mandamus directing the first respondent to consider and decide the petitioner’s representation dated 25.10.2023 before proceeding with the adjudication of a show cause notice dated 28.09.2023. The principal grievance of the petitioner was that the respondent had issued a single show cause notice covering five Assessment Years, namely 2017-18 to 2021-22, by clubbing multiple financial years together. The petitioner contended that such ...
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