Single SCN for Multiple Financial Years Invalid: Madras HC

Smt R Ashaarajaa Vs Senior Intelligence Officer Directorate General of GST Intelligence (Madras High Court)

Madras High Court, in the case of Smt R Ashaarajaa Vs Senior Intelligence Officer, Directorate General of GST Intelligence, has ruled that issuing a single show cause notice (SCN) covering more than one financial year is impermissible under the Goods and Services Tax (GST) Act, 2017. The court quashed the notices in question, stating they were issued without proper jurisdiction.

The central issue in a series of writ petitions was the legality of the GST departme

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