Prohibition on Year-Clubbed Assessments

This note by J the app examines the decision of the Madurai Bench of the Madras High Court in W.P.(MD) No. 2662 of 2026, which revisits the permissibility of consolidated GST assessments covering multiple financial years. The ruling reaffirms the jurisdictional limits of GST authorities in issuing show cause notices and passing assessment orders, and underscores that each financial year constitutes an independent unit of assessment.