Consolidated GST Notice Across Multiple Years Held Prejudicial Due to Limitation Issues

Joint Commissioner (Intelligence & Enforcement) Vs Lakshmi Mobiles Accessories (Kerala High Court) The writ appeal was filed by the State authorities against the judgment of a Single Judge concerning a show cause notice issued under Section 74 of the Central Goods and Services Tax (CGST) Act. The notice alleged suppression of turnover and demanded differential tax, interest, and penalty for multiple financial years from 2017–18 to 2023–24 through a single consolidated notice. The respondent had challenged the notice on the ground that combining six financial years into one notice preju...