Madras HC Quashed GST Assessment for Clubbing Multiple Financial Years in One Order

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 M...