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Kerala HC Quashes GST Order as Consolidated SCN Covered Multiple Assessment Years
Case Law Details
- Case Name
- Creators Constructions A Partnership Firm Vs Assistant Commissioner Central Tax And Central Excise (Kerala High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Kerala High Court
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Creators Constructions A Partnership Firm Vs Assistant Commissioner Central Tax And Central Excise (Kerala High Court)
The petitioner challenged a consolidated Show Cause Notice (SCN) and an Order-in-Original issued under GST covering multiple financial years from 2018-19 to 2022-23. The principal contention was that a composite notice and order spanning several assessment years were legally unsustainable in light of earlier decisions of the Kerala High Court in Joint Commissioner (Intelligence & Enforcement) v. M/s. Lakshmi Mobiles Accessories and Tharayil Medicals v. Deputy Commissioner,...
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