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Kerala HC directs Separate GST Proceedings for Each Financial Year Despite Consolidated SCN
Case Law Details
- Case Name
- Haries Muhammed Vs Assistant Commissioner (IB) (Kerala High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
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- Courts
- All High Courts, Kerala High Court
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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...
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