Madras HC Quashed GST SCN as Multiple Financial Years Were Clubbed

Smt R Ashaarajaa Vs Senior Intelligence Officer (Madras High Court) The Madras High Court decided a batch of writ petitions challenging the practice of “bunching” show cause notices, namely the issuance of a single show cause notice or assessment order covering more than one financial year under Sections 73 and 74 of the Goods and Services Tax Act, 2017. Since the issue and relief sought were identical, all petitions were heard together and disposed of by a common order. The petitioners contended that bunching show cause notices for multiple financial years is contrary to the GST Act, viol...