2026 (7) TMI 146

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....3.2026 (Annexure P - 6) passed by respondent no.4 as it was passed without giving any reasons and proper opportunity of hearing and declare the same to be illegal, arbitrary, unauthorized by law, violative of natural justice, and is liable to be quashed. ii. To issue a writ of certiorari or other appropriate writ, order or direction to Quash the Show Cause Notice dated 16.05.2024 (Annexure P - 1) as same is being issued by respondent no.3 without following the mandatory procedure and was issued for multiple years which is not permissible. iii. Pass such other and further order as this Hon'ble Court may deem just and proper in the facts and circumstances of the case." 2. As per the averments made in the petition, a compo....

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.... issuing a composite/block show cause notice covering multiple financial years is impermissible in law and that various High Courts have consistently held that a block show cause notice cannot be issued under the GST regime. It is also submitted that the impugned order dated 25.03.2026 has been passed by a non-jurisdictional officer who had no authority over the petitioner. 5. Learned counsel for the petitioner further submitted that, in similar circumstances, Division Bench of High Court of M.P. Bench at Gwalior vide order dated 22.01.2024 passed in W.P. No.15923 of 2023 and connected matters, held that an opportunity of hearing is mandatory before passing any final adverse order. Learned counsel for petitioner also submitted that Secti....