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Consolidated GST Show Cause Notices for Multiple Years Invalid: Kerala HC
Case Law Details
- Case Name
- Calicut Kitchen Vs State Tax 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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Calicut Kitchen Vs State Tax Officer (Kerala High Court)
The Kerala High Court allowed a writ petition challenging GST proceedings initiated through a consolidated Show Cause Notice covering multiple financial years from 2019–2020 to 2023–2024. The petitioner contended that a consolidated show cause notice for multiple assessment years was not legally sustainable, relying on earlier Division Bench judgments of the High Court.
After hearing both sides, the Court held that the issue was squarely covered by the Division Bench decisions referred to by the petitioner. Applying ...
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