This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Composite Show Cause Notice for Several Financial Years Invalid: Kerala HC
Case Law Details
- Case Name
- Aranmula Chit Funds Pvt. Ltd. Vs Deputy Commissioner of State Tax (Intelligence) (Kerala High Court)
- Appeal Number
- Only available for paid members
- Courts
- All High Courts, Kerala High Court
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Aranmula Chit Funds Pvt. Ltd. Vs Deputy Commissioner of State Tax (Intelligence) (Kerala High Court)
The Kerala High Court considered a writ petition challenging an order issued by the Deputy Commissioner of State Tax (Intelligence) covering multiple financial years from 2017-18 to 2023-24. The petitioner contended that the order was based on a composite show cause notice issued for several assessment years and that such a course was legally unsustainable. Reliance was placed on earlier decisions of the Court which held that issuance of a composite notice for multiple assessment years is imper...
Author Info
