This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Madras HC Quashed GST Assessment for Clubbing Multiple Financial Years in One Order
Case Law Details
- Case Name
- Tvl. Shot X Retail Private Limited Vs State Tax Officer (ST) (Madras High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Madras High Court
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Advertisement
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 imper...
Author Info
