Single GST SCN for Multiple Years Impermissible: Madras HC

R A And Co Vs Additional Commissioner of Central Taxes (Madras High Court)

Issuance of a single show cause notice, for more than one financial year, is impermissible under GST Law: Madras HC

In case of Ms R A And Co Vs The Additional Commissioner Of Central Taxes MADRAS High court held that, SCN and related proceedings clubbing multiple years is impermissible in law and hence liable to set aside.

Fact of the case:- petitioner had been issued a single show cause notice and thereafter, passed a single assessment order for 6 financial years, viz., 2017-

Please become a Premium member. If you are already a Premium member, login here to access the full content.