Issuance of a single show cause notice or assessment order for multiple financial years under the GST Act is prohibited
Last updated: 01 November 2025
Court :
Madras High Court
Brief :
The Hon'ble Madras High Court in the case of Smt. R. Ashaarajaa v. Senior Intelligence Officer [W.P.Nos.29716, 29720, 29726 & 34137 of 2024, order dated July 21, 2025] held that clubbing several financial years in a single show cause notice or assessment order under the GST Act is impermissible, as it violates statutory requirements for separate notices per tax period, prejudices taxpayer rights, and runs counter to limitation periods fixed for each year.
Citation :
W.P.Nos.29716, 29720, 29726 & 34137 of 2024, order dated July 21, 2025
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Bimal Jain
Published in GST
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