Judicial Update:
The petitioner contested a consolidated show cause notice covering multiple years, arguing it impeded their ability to avail benefits under the upcoming Amnesty Scheme. The Madras High Court set aside the consolidated notice and directed the issuance of separate notices for each assessment year, facilitating the petitioner’s access to the Amnesty Scheme.
[Uno Minda Ltd. v. Joint Commissioner of GST- Madras High Court}