Back
IN THE HIGH COURT OF JUDICATURE AT MADRAS
KRISHNAN RAMASAMY
Dhanalakshmi Srinivasan Charitable And Educational Trust Represented By Its Trustee And Vice Chairman – Appellant
Versus
Commercial Tax Officer State Tax Officer – V – Respondent
ORDER :
KRISHNAN RAMASAMY, J.
This writ petition has been filed challenging the impugned order dated 14.11.2025 passed by the 2nd respondent.
2. Mr.R.Suresh Kumar, learned Additional Government Pleader, takes notice on behalf of the respondents.
3. By consent of the parties, the main petition is taken up for disposal at the stage of admission itself.
4. The learned counsel for the petitioner would submit that in this case, the show cause notice was issued in pre-mature manner. By referring Section 74A(2) of the GST Act, he would submit that the respondent is supposed to have issued the show cause notice only after the expiry of due date for filing the annual returns for the relevant assessment year and prior to the 42 months from the said due date. The present case is pertaining to the assessment year 2024-2025, for which, the due date for filing the annual return is on or before 31.12.2025. In such case, the jurisdiction arises, for issuance of show cause notice for AY 2024-25, only from 01.01.2026 onwards. However, without considering the same, the respondent had issued the show cause notice on 01.09.2025 in a pre-mature manner. Hence, this writ petition.
5. In reply, the learned Addi
Jurisdiction to issue a show cause notice under Section 74A arises from detected violations in monthly returns, allowing for action prior to annual return due date.
Composite show-cause notices covering multiple financial years under CGST/KGST Act are illegal as assessments must pertain to individual years, respecting statutory limitations and ensuring natural j....
A show cause notice under Section 73 of the CGST Act must be issued at least three months prior to the last date for passing an order, and the issuance date is excluded in this calculation.
An indispensable Tool for Legal Professionals, Endorsed by Various High Court and Judicial Officers
Please visit our Training & Support
Center or Contact Us for assistance
Scan Me!
India’s Legal research and Law Firm App, Download now!
For Daily Legal Updates, Join us on :
Back to top
