GST SCN Invalid as Multiple Assessment Years Were Clubbed: Madras HC

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 ...