Madras HC Quashes Consolidated GST SCN/Order for Multiple Years

Instakart Services Private Limited Vs Additional Commissioner (Madras High Court) Issuance of consolidated GST SCN/ order for multiple financial years is impermissible, and must be quashed The Madras High Court has ruled that issuing a consolidated Goods and Services Tax (GST) Show Cause Notice (SCN) and a single subsequent order covering multiple financial years is legally invalid and impermissible under the CGST Act, 2017. In the case of Instakart Services Private Limited v. The Additional Commissioner, the court addressed a ₹37 crore GST demand that aggregated liabilities for the period f...