2025 (9) TMI 456

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e Krishnan Ramasamy For the Petitioner : Mr. Kumar Vishalaksh & Ms. Mallows Priscilla P. For the Respondent : Mr. Sai Srujan Tayi, SPC, & Ms. Pooja Jain JPC ORDER This writ petition has been filed challenging the impugned order dated 06.01.2025 and the consequential rectification order dated 30.04.2025 passed by the 1st respondent. 2. Mr.Sai Srujan Tayi, learned Senior Panel Counsel....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....sed on the tax period. Therefore, if the annual return is filed, the entire year would be considered as a tax period and accordingly, the show cause notice shall be issued based on the said annual returns. (ii) If show cause notice is issued before the filing of annual returns, the same can be issued based on the filing of monthly returns; (iii) If show cause notice is issued aft....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ng the aforesaid order dated 21.07.2025 passed in W.P.Nos.29716 of 2024, etc., batch, this Court holds that in this case, without any jurisdiction, the impugned order came to be passed for more than one financial year, i.e., for the period from July 2017 to March 2023, which is impermissible in law and hence, the same is liable to be quashed. 6. Accordingly, this Court passes the following orde....