Composite GST Notices for Multiple Years Invalid: Kerala HC

Tharayil Medicals Vs Deputy Commissioner (Kerala High Court) Kerala High Court rules composite GST show cause notices covering multiple assessment years are impermissible under Section 74 of the Act, citing distinct time limits; Kerala HC: Composite GST SCNs for Years Invalid; Kerala High Court Declares Composite GST Notices for Multiple Years Invalid; Court Emphasizes Year-Specific Proceedings Under Section 74 of GST Act KOCHI: In a ruling impacting tax administration under the Goods and Services Tax (GST) regime, the Kerala High Court has held that tax authorities cannot issue a single sho...