M/S.Green Star Fertilizers Limited vs. The Commissioner (Appeals)

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 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 be issued based on the said annual returns. 2/4 https://www.mhc.tn.gov.in/judis (ii) If show cause notice is issued before the filing of annual returns, the same can be issued based on the filing of monthly returns; (iii) If show cause notice is issued after the filing of annual returns or after the commencement of limitation, https://www.mhc.tn.gov.in/judis ( Uploaded on: 22/07/2025 12:59:55 pm ) W.P.No.29716 of 2024, etc., batch the said notice shall be issued based on the annual returns with regard to the relevant financial year. (iv) No show cause notice can be clubbed and issued for more than one financial year since the same is impermissible in law. (v) In these cases, without any juri iction, the impugned show cause notices/orders came to be issued/passed for more than one financial year, which is impermissible in law and hence, the same is liable to be quashed. Accordingly, the impugned show cause notices/orders stand quashed based on the aspect of clubbing of show cause notices for more than one financial year.”

The aforesaid ratio is clearly applicable to the case on hand. The impugned order stands quashed. The matter is remitted to the file of the second respondent to issue separate show cause notice and pass final order in accordance with law. The Writ Petition is allowed accordingly. No costs. Consequently, connected miscellaneous petitions are closed.

2025 Index : Yes / No Internet : Yes/ No rmi To 1.The Commissioner (Appeals), Office of the Commissioner of GST and Central Excise (Appeals), Coimbatore Circuit Office at Madurai, No.4, Lalbahadursasthri Road, GST Bhawan, Bibikulam, Madurai-625 002. 3/4 https://www.mhc.tn.gov.in/judis G.R.SWAMINATHAN, J. rmi 2.The Additional Commissioner, Office of the Additional Commissioner of GST and Central Excise, No.7, Tractor Road, N.G.O “A” Colony, Tirunelveli-627 007. 13.10.2025 4/4 https://www.mhc.tn.gov.in/judis