Madras HC Quashes Bunched GST Notices for Multiple Years

KAL Media Services Pvt Ltd Vs Joint Commissioner of Central Taxes (Madras High Court)

In a recent writ petition filed by KAL Media Services Pvt Ltd, the Madras High Court has quashed tax notices issued by the Joint Commissioner of Central Taxes. The court’s decision hinged on a procedural flaw: the issuance of a single show-cause notice that improperly combined multiple financial years, a practice the court deemed “impermissible in law.” This judgment reaffirms a critical procedural requirement for tax authorities under the Goods and Services Tax (GST) Act.