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Composite GST SCN Quashed for Multiple Assessment Years: Kerala HC

Case Law Details

Case Name
Sri Sri Granites Vs Assistant Commissioner (Kerala High Court)
Date of Judgement/Order
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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,...
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CA Sandeep Kanoi
Qualification: CA in Job / Business
Company: Taxguru Consultancy
Location: Mumbai, Maharashtra
Articles Published: 18,949

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