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Composite GST SCN Quashed with Liberty for Separate Notices: Kerala HC
Case Law Details
- Case Name
- Nav Bsa Enterprises Vs Enforcement Officer (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
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Nav Bsa Enterprises Vs Enforcement Officer (Kerala High Court)
The Kerala High Court considered a writ petition challenging Ext.P1, a consolidated show cause notice issued by the respondents covering multiple financial years, namely 2019-2020 to 2021-2022.
The petitioner challenged the validity of the notice on the ground that issuance of a composite show cause notice for multiple assessment years was not legally sustainable. In support of this contention, reliance was placed on the decisions of the High Court in Joint Commissioner (Intelligence & Enforcement) v. M/s. Lakshmi Mobiles Acces...
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