Judgement

Madras High Court ruled that it is illegal to issue a single GST Show Cause Notice for multiple financial years under Sections 73 and 74 of the GST Act.

GST department cannot issue one single Show Cause Notice for multiple financial years: High Court

The court held that refund application for periods before 18.07.2022 cannot be denied just because the application was filed after that date.

GST: High Court Quashes Refund Rejection Based on Post-Notification Filing Date; Strikes Down Discriminatory Circular

The Delhi High Court allowed condonation of delay and restored the appeal, saying if the company had never received the order, how could it appeal in time?

GST: High Court Restores Time-Barred Appeal, Condones Delay Upon Establishing Sufficient Cause

The Madras High Court observed that the delay was genuine because it involved medical reasons and therefore, condoned the 70-day delay

High Court Condones Appeal Delay in GSTR‑1 vs GSTR‑3B Mismatch and E‑Way Bill Dispute; Orders Fresh Hearing

HC quashes the impugned order. Petitioner is liberal to file a fresh copy of the annual returns in GSTR-9 manually.

HC Quashes Assessment Based on Erroneous GSTR‑9 Figures; Permits Manual Filing and Fresh Adjudication

Articles

As per the Madras High Court, issuing a single show cause notice for more than one financial year is not allowed in law.

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GST department cannot issue one single Show Cause Notice for multiple financial years: High Court

GST: High Court Quashes Refund Rejection Based on Post-Notification Filing Date; Strikes Down Discriminatory Circular

GST: High Court Restores Time-Barred Appeal, Condones Delay Upon Establishing Sufficient Cause

High Court Condones Appeal Delay in GSTR‑1 vs GSTR‑3B Mismatch and E‑Way Bill Dispute; Orders Fresh Hearing

HC Quashes Assessment Based on Erroneous GSTR‑9 Figures; Permits Manual Filing and Fresh Adjudication

GST: High Court Quashes Composite SCN Covering Multiple Financial Years; Bunching Impermissible u/s 73/74