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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
| Table of Content |
|---|
| 1. challenge to the issuance of a show cause notice (Para 1 , 2 , 3) |
| 2. arguments regarding premature notice issuance (Para 4 , 5 , 6 , 9) |
| 3. issue of due date relevance for notices (Para 7 , 8) |
| 4. definition of tax period and compliance requirements (Para 10 , 11 , 13 , 14) |
| 5. jurisdiction of authorities under gst act (Para 15 , 17 , 18) |
| 6. no fault found in notice issuance (Para 16 , 19) |
| 7. dismissal of the writ petition (Para 20 , 21) |
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
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....
The court established that the issuance of a consolidated show cause notice covering multiple financial years is impermissible under the GST Act, requiring separate notices for each year to respect j....
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