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IN THE HIGH COURT OF JUDICATURE AT MADRAS
G.R.SWAMINATHAN, J
M/s.Green Star Fertilizers Limited – Appellant
Versus
The Commissioner (Appeals), Office of the Commissioner of GST and Central Excise (Appeals) – Respondent
| Table of Content |
|---|
| 1. facts of the case and the relevant parties involved. (Para 1) |
| 2. discussion on legal implications of show cause notice issuance. (Para 2) |
| 3. conclusion and order providing relief to the petitioner. (Para 3) |
ORDER
Heard both sides.
2. The order impugned in the writ petition is vulnerable on the ground of bunching. A mere look at the show cause notice as well as the impugned order would show that in a single proceeding, the period from duly 2017 to March 2021 has been covered. In other words, as many as four assessment years have been dealt with in a single show cause notice / single assessment. The Hon'ble Madras High Court has held in more than one decision that such bunching is impermissible. The decision reported in 2025 (7) TMI 1402 ( R.Ashaarajaa Vs. The Senior Intelligence Officer ) is also brought to my notice. Paragraph No.28 of the said order reads as follows:-
“28. In view of the above discussion, this Court pass the following orders:
(i) The GST Act permits only for issuance 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 b
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