Appellant entitled to materials based on which SCN under GST was issued: Kerala HC

N. C. John & Sons Pvt. Ltd. Vs State Tax Officer (Kerala High Court) In a landmark ruling by the Kerala High Court, the rights of appellants to access materials related to Show Cause Notices (SCN) issued under the Kerala State Goods and Services Tax/Central Goods and Services Tax Act, 2017 (KSGST/CGST Acts) have been unequivocally affirmed. The case of N. C. John & Sons Pvt. Ltd. vs. State Tax Officer highlights a significant procedural aspect of tax administration, ensuring that appellants are equipped with necessary information to contest SCNs effectively. The appellant, N. C. John &...