Composite notice for multiple assessment periods valid under Sections 73 and 74 liberty granted to file appeal – Madras High Court {Balamore Estates Pvt. Ltd. V/s AC of CGST & CE, Tirunelveli – (2025) 34 Centax 148 (Mad.)}
Facts:
- Department issued a show cause-cum-demand notice covering multiple assessment years (2017-18 to 2022-23).
- Petitioner challenged the validity of such composite notice and the subsequent order dated 31.12.2024 and corrigendum dated 02.04.2025.
- Petitioner argued that separate notices should have been issued for each year.
- Court noted that composite notices are a recognized practice under indirect tax laws and upheld their validity.
- Still, petitioner was given an opportunity to file appeal by 02.07.2025, considering substantial payments already made.
Issue:
- Whether issuance of a single composite notice for multiple assessment periods under Sections 73 and 74 is valid.
Held:
- Composite notices for multiple assessment periods are permissible, as recognized under Central Excise, Service Tax, and Customs laws.
- Therefore, the impugned orders were not quashed by the Court.
- Since the petitioner had already paid 100% of tax, 92% of interest, and 25% of penalty, relief was considered.
- Petitioner was granted liberty to file an appeal within 30 days.
- The Appellate Commissioner was directed to entertain the appeal on merits.
