2026 (1) TMI 1059

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....COURT - TMI<br>MADRAS HIGH COURT - HC (Judgement / Order / Decisions)<br>Dated:- 11-12-2025<br>WP Nos. 33523, 33529 & 33533 OF 2025 And WMP. Nos. 37665, 37667, 37671, 37674, 37680, 37681 OF 2025 - -<br>GST<br>Hon&#39;ble Mr Justice C. Saravanan For the Petitioners in all cases : M/s. AM. Bharathi For the Respondents in all cases : Mr.K.S.Ramaswamy, Senior Standing Counsel COMMON ORDER ....

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....tioner's reply dated 30.08.2022 sent by RPAD has not been considered in the order dated 06.01.2025 impugned in W.P.No.33523 of 2025. 5. That apart, it is submitted that there was no scope for clubbing demand relating to multiple tax periods, in terms of the law settled by this Court in Smt.R.Ashaaraja and others Vs. The Senior Intelligence Officer and others in W.P.Nos.29716 of 2024 etc., batch....

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....d, or any wilful misstatement or suppression of facts to evade tax. At least prima facie, a notice under Section 74(1) can be issued for any period provided said notice is given at least 6 months prior to the time limit specified in sub-section (10) of Section 74 for issuance of the order. 8. Considering the fact that the Order-in-Original dated 06.01.2025 impugned in W.P.No.33523 of 2025 has b....

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....ed tax as tabulated below within the period of 30 days from the date of receipt of a copy of this order. Sl.No. W.P.No Pre-deposit 1. 33523/2025 10% 2. 33529/2025 25% 3. 33533/2025 25% 12. Within such time, the Petitioners shall also file a reply to the respective Show Cause Notices, if any, together with requisite documents to substantiate the case by treati....