M/s R A AND CO.

Vs.

THE ADDITIONAL COMMISSIONER OF CENTRAL TAXES

W.P.No.17239 of 2025 & W.M .P.Nos.19530 of 2025

HIGH COURT: Madras

DATED: 21.07.2025

Citation: 2025 Taxo.online 1578

Single show cause notices for multiple financial years – Challenge under Sections 73 & 74 of CGST Act – Petitioners contended issuing single SCN covering more than one financial year violates statutory provisions, limitation periods and principles of natural justice – GST Act requires SCNs to be issued with reference to individual “tax periods” (monthly or annual) and limitation under Sections 73(10)/74(10) separately applicable for each financial year -Clubbing or “bunching” SCNs for multiple years leads to procedural irregularities and prejudices assessee rights including appeal, compounding and scheme eligibility – Department cannot circumvent limitations by composite SCNs

 Held: Writ petitions allowed – Impugned SCNs and orders quashed.

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