Connected GST show cause notices must be adjudicated together through a common hearing and composite order, not separately.

Interlinked GST show cause notices should not be disposed of separately when an earlier notice remains pending adjudication. The Madras HC noted that the later notices and the order dated 02.08.2023 arose from connected proceedings, so a common hearing and composite order were required. It directed recall of the independent orders passed in the interregnum and required the respondent to hear the petitioner and pass a suitable common order covering the earlier notice, the impugned notices, and the related orders.

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Issues: (i) Whether the impugned show cause notices and the order passed on 02.08.2023 could be sustained when the earlier show cause notice dated 31.10.2022 remained pending adjudication and the matters were interlinked.

Issue (i): Whether the impugned show cause notices and the order passed on 02.08.2023 could be sustained when the earlier show cause notice dated 31.10.2022 remained pending adjudication and the matters were interlinked.

Analysis: The notices and the later order arose from interconnected proceedings. Since the earlier notice had not yet been adjudicated, separate disposal of the related matters was not appropriate. The respondent was required to hear the petitioner and pass a common order covering the earlier notice, the impugned notices, and the orders passed in the interregnum.

Conclusion: The impugned proceedings were not allowed to stand independently, and the respondent was directed to recall the orders passed on 02.08.2023 and pass a suitable common order after hearing the petitioner.

Final Conclusion: The writ petitions were disposed of with directions for reconsideration and common adjudication of the connected GST proceedings.

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