https://www.taxtmi.com/caselaws?id=775334 The HC held that under the GST Act, show cause notices cannot be bunched for more than one financial year, as the term "tax period" restricts issuance to a single year. Issuing a combined notice violates natural justice and causes undue hardship, especially when penalty waiver schemes apply only if notices pertain to individual tax periods. The court clarified that show cause notices must be issued based on annual returns if filed; otherwise, monthly returns may be considered. The petition challenging the issuance of a multi-year show cause notice was allowed. en-us Mon, 21 Jul 2025 00:00:00 +0530 Wed, 23 Jul 2025 08:29:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775334 The HC held that under the GST Act, show cause notices cannot be bunched for more than one financial year, as the term "tax period" restricts issuance to a single year. Issuing a combined notice violates natural justice and causes undue hardship, especially when penalty waiver schemes apply only if notices pertain to individual tax periods. The court clarified that show cause notices must be issued based on annual returns if filed; otherwise, monthly returns may be considered. The petition challenging the issuance of a multi-year show cause notice was allowed. Case-Laws GST Mon, 21 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775334