Kerala HC directs Separate GST Proceedings for Each Financial Year Despite Consolidated SCN

Haries Muhammed Vs Assistant Commissioner (IB) (Kerala High Court) High Court of Kerala Directs Separate Proceedings for Each Financial Year in GST Case: Authorities Must Treat Each Year Independently Despite Consolidated Show Cause Notice (SCN) Introduction: In a recent judgment passed by the High Court of Kerala in WP(C) No. 33659 of 2024, a writ petition was filed by Haries Muhammed, challenging the consolidated show cause notice issued under Section 74 of the CGST/SGST Acts for the financial years 2017-18 to 2021-22. The petitioner sought relief from being subjected to penalties and other...