Canon India Private Limited Vs State Tax Officer (Madras High Court)
Date: June 7, 2026
Subject Matter
Show Cause Notices under Section 74 for Suppression of Facts Not Quashed; Writ Petitions Dismissed
Summary
The High Court dismissed the writ petitions challenging Show Cause Notices (SCNs) issued under Section 74 of the GST Enactments for the tax periods 2017-2018, 2018-2019, and 2019-2020. The Court held that the SCNs were issued within the extended peri…
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT Heard the learned Senior Counsel for the Petitioner and the learned Special Government Pleader for the Respondents. 2. In these Writ Petitions, the Petitioner has challenged the impugned Show Cause Notices as detailed below:- Sl.No. W.P.No. Date of Issuance of Show Cause Notice in GST DRC-01 GSTIN No. Tax Period 1. 20935 of 2024 13.07.2024 33AAA…