This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Composite GST SCN Quashed for Multiple Assessment Years: Kerala HC
Case Law Details
- Case Name
- Sri Sri Granites Vs Assistant Commissioner (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
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Advertisement
Sri Sri Granites Vs Assistant Commissioner (Kerala High Court)
The writ petition challenged Ext.P1 consolidated Show Cause Notice issued by the respondents for multiple financial years, namely 2019-2020 to 2023-2024. The petitioner contended that issuance of a composite notice covering multiple assessment years was not legally sustainable, relying on the decisions of the Kerala High Court in Joint Commissioner (Intelligence & Enforcement) v. M/s. Lakshmi Mobiles Accessories and Tharayil Medicals v. Deputy Commissioner, Audit Division – IV.
After hearing the parties,...





