Consolidated SCNs for Multiple GST Years cannot be issued: Kerala HC

Joint Commissioner (Intelligence & Enforcement) Vs Lakshmi Mobile Accessories (Kerala High Court) Kerala High Court addressed the issue of consolidated show-cause notices under the CGST Act in the case Joint Commissioner (Intelligence & Enforcement) vs. Lakshmi Mobile Accessories. The case revolved around a notice issued to the respondent, covering six financial years (2017-18 to 2023-24), alleging suppressed turnover and demanding differential tax, interest, and penalties. The respondent challenged the notice, citing prejudice caused by combining multiple years into one notice, as it ...