2025 (8) TMI 1539

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....nourable Mr.Justice Krishnan Ramasamy 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 ....

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....ancies between GSTR 1 and GSTR 3B for the financial 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 ....

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.....07.2025, this Court is inclined to dispose of the 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, ....

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....hich is impermissible in law and hence, the same is liable to be quashed. Accordingly, the impugned 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 ....