GST SCN Invalid Due to Clubbing of Multiple Financial Years: Madras HC

Eskay Trans. Vs Joint Director (Madras High Court) The Madras High Court quashed a show cause notice dated 06.06.2025 issued to the petitioner after holding that it wrongly clubbed multiple financial years (2018–2025) into a single notice, which is without jurisdiction and impermissible under the GST Act. The Court relied on its earlier common order dated 21.07.2025, which held that show cause notices must be issued separately for each financial year based on the relevant tax period or annual return. It reiterated that no single show cause notice can cover more than one financial year. Accor...