Tvl. Shot X Retail Private Limited Vs State Tax Officer (ST) (Madras High Court)
The writ petition challenged an assessment order dated 15.12.2025 passed by the State Tax Officer, which covered multiple financial years from 2022-23 to 2025-26 under a single proceeding. By consent, the petition was taken up for disposal at the admission stage. The petitioner contended that the impugned order was without jurisdiction as it involved “bunching” or clubbing of show cause notices and assessment orders for four financial years in one proceeding, which had already been held impermissible by the Madras High Court in an earlier common order dated 21.07.2025. That earlier ruling clarified that show cause notices must be issued strictly with reference to the relevant tax period or financial year and cannot be clubbed across multiple years.
The petitioner further argued that for the financial years 2024-25 and 2025-26, the respondent had issued notices under Section 73 of the GST Act despite Sections 73 and 74 having been omitted with effect from 01.04.2024, with Section 74A being applicable for subsequent years. Issuing notices under the omitted provision and passing the assessment order on that basis was contended to be without jurisdiction and reflective of non-application of mind. The Additional Government Pleader fairly confirmed the petitioner’s submissions.
