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Consolidated GST SCN for Six Years Unsustainable: Kerala HC
Case Law Details
- Case Name
- Federal Bank Limited Vs Additional Director (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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Federal Bank Limited Vs Additional Director (Kerala High Court)
The Kerala High Court considered a challenge to a consolidated show cause notice issued for six financial years from 2019-20 to 2024-25. The petitioner contended that a composite notice covering multiple assessment years was legally unsustainable in light of earlier Division Bench decisions. The Court found merit in this contention and, applying the principles laid down in those judgments, quashed the notice. The respondents were granted liberty to issue separate notices for the relevant assessment years. The period from the date...
