Bunching of notices set aside and directed to issue separate notices to avail AMNESTY scheme benefit

Uno Minda Limited (Seating Division) Vs Joint Commissioner of GST (Madras High Court) Madras High Court sets aside the bunching of show cause notices issued for separate years and directed to issue separate notices for each assessment years so that petitioner can avail benefit of AMNESTY Scheme which is proposed to be launched during November 2024. Facts- This Writ Petition is filed challenging the show cause notice dated 25.07.2024 along with summary notice in Form GST DRC-01, dated 05.08.2024 under section 74 of the CGST Act. The impugned show cause notice demands differential amounts statin...