2026 (1) TMI 1392

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.... This writ petition has been filed challenging impugned order dated 15.12.2025 passed by the respondent. 2. Mr. R. Suresh Kumar, learned Additional Government Pleader, takes notice on behalf of the respondent. 3. By consent of the parties, the main writ petition is taken up for disposal at the admission stage itself. 4. The learned counsel for the petitioner would submit that the issue i....

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....ed on the filing of monthly returns; (iii) If show cause notice is issued after the filing of annual returns or after the commencement of limitation, the said notice shall be issued based on the annual returns with regard to the relevant financial year. (iv) No show cause notice can be clubbed and issued for more than one financial year since the same is impermissible in law. ....

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.... passed the impugned assessment order without any jurisdiction. Hence, he requests this Court to set aside the impugned order passed by the respondent on this aspect also. 7. In reply, the learned Additional Government Pleader had fairly confirmed all the submissions made by the respondent and requests this Court to pass appropriate orders.  8. Heard the learned counsel for the petition....

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....e provisions of Sections 73 & 74 of the GST Act stood omitted with effect from 01.04.2024 and only the provisions of Section 74A of the GST Act will apply from the financial years 2024-2025 onwards. Hence, it is clear that the impugned order came to be passed by the respondent in total non-application of mind. In such view of the matter, this Court is inclined to quash the impugned order passed by....