2025 (8) TMI 1833

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....r the Respondent 1 : Mr. Rajnish Pathiyil, Senior Panel Counsel For the Respondent 2 : Mrs. Revathi Manivannan, Senior Standing Counsel ORDER This writ petition has been filed challenging the Impugned Show Cause Notice No. 003/2025 dated 06.06.2025 issued by the first respondent. 2. Mr. Rajnish Pathiyil, learned Senior Panel Counsel and Mrs. Revathi Manivanna, learned Senior Standing C....

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....ssuance of show cause notice based 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 ....

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....r the petitioner and by following 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 show cause notice came to be issued for more than one financial year, viz., 2018-2025, which is impermissible in law and hence, the same is liable to be quashed. 6. Accordingly, this Court passes the fol....