GST Demand Quashed as Consolidated SCN Across Multiple Years is invalid: Madras HC

Santosh Supplies Vs Prakash Supplies (Madras High Court) GST: Consolidated SCN and order across multiple years impermissible, Madras HC sets aside demand; directs issuance of period-wise notices The Petitioner is a trader. It was served with a show cause notice proposing denial of input tax credit for a consolidated period from 2018-2019 to 2021-2022. The Petitioner replied stating that this was illegal. However, the GST officer passed order relying upon circular issued by CBIC on 15.09.2025. Hence; petition came to be filed. The Hon’ble Madras High Court (Madurai Bench) set aside the order ...