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IN THE HIGH COURT OF JUDICATURE AT MADRAS
KRISHNAN RAMASAMY, J
M/s.JK Enterprises – Appellant
Versus
Union of India – Respondent
| Table of Content |
|---|
| 1. parties involved in the writ petition. (Para 1 , 2) |
| 2. challenge on issuance of combined show cause notices. (Para 3 , 4) |
| 3. arguments presented by both sides. (Para 5 , 6 , 7) |
| 4. court's reasoning regarding tax periods. (Para 8 , 9 , 10) |
| 5. analysis of statutory provisions concerning notice issuance. (Para 11) |
ORDER
This writ petition has been filed challenging impugned order dated 30.12.2025 passed by the 4th respondent.
2. By consent, this Writ Petition is taken up for final disposal at the admission stage itself.
3. The learned counsel appearing for the petitioner would submit that the issue involved in the present petition is with regard to the bunching of show cause notice/orders, i.e., issuance of single show cause notice/orders for four financial years, viz., 2018-19 to 2021-22.
4. Further, he would submit that the aforesaid issue has already been decided by this Court in R.A. And Co. vs. Additional Commissioner of Central Taxes, Chennai South reported in (2025) 33 Centax 14 (Mad.). Hence, he requests this Court to quash the impugned order passed by the 4th respondent.
5. The learned counsel appearing for the respondents, by placing reliance on the circular issued
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