2025 (8) TMI 1539

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....samy For the Petitioner : M/s.Aparna Nandakumar in all WPs For the R1 & R3 : Mr.Rajinish Pathiyil, Senior Panel Counsel in all WPs For the R2 : Mr.V.Prashanth Kiran, Government Advocate (Taxes) in all WPs ORDER As the issue involved in all these Writ Petitions is identical in nature and the relief sought thereunder is interconnected, they were heard together and disposed of vide this Common O....

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....ancial year 2019-20 to the extent of Rs. 12,69,132/- (CGST) and Rs. 12,69,132/- (TNGST) totalling to Rs. 25,38,266/- which is exactly the same amount that was dealt with by the 1st respondent in the impugned order-in-original, challenging which W.P.No.16761 of 2024 has been filed. 3. Further, she would submit submit as far as W.P.Nos.16753 and 16758 of 2024 are concerned, the issues involved in t....

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....present Writ Petition on the same lines. For better appreciation, the operative portion of the said decision is as follows:- "28. In view of the above discussion, this Court pass the following orders: (i) The GST Act permits only for issuance of show cause notice based on the tax period. Therefore, if the annual return is filed, the entire year would be considered as a tax period and according....

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....pugned show cause notices/orders stand quashed based on the aspect of clubbing of show cause notices for more than one financial year." 6. Thus, following the aforesaid decision, the aforesaid Writ Petitions Viz., 16753 and 16758 are disposed of on the same lines. It is made clear that in the event, if there are any other issues other than bunching of show cause notice, it is open to the Departme....