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Composite GST SCN for Multiple Assessment Years Quashed: Kerala HC
Case Law Details
- Case Name
- Nisha Raphel Vs State Tax Officer (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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Nisha Raphel Vs State Tax Officer (Kerala High Court)
The Kerala High Court allowed a writ petition challenging a composite GST Show Cause Notice issued for six financial years, namely 2018–2019, 2019–2020, 2020–2021, 2021–2022, 2022–2023 and 2023–2024, along with the consequential Order-in-Original and its summary. The petitioner contended that issuance of a single show cause notice covering multiple assessment years was not legally sustainable, relying on earlier Division Bench decisions of the High Court.
After hearing both parties, the Court found merit in the ...
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