GST authorities cannot be directed to decide cases in stages: Kerala HC

Deputy Commissioner (Intelligence) Vs Minimol Sabu (Kerala High Court) Kerala High Court, in Deputy Commissioner (Intelligence) v. Minimol Sabu, ruled that GST adjudicating authorities cannot be compelled to decide cases in stages. The case originated when the assessee, engaged in the sale of gold, silver, and diamond ornaments, challenged a show cause notice under Section 74 of the CGST/SGST Act, alleging suppression of outward supply. The Single Judge had directed authorities to first decide the preliminary issue regarding a portion of the alleged suppressed turnover belonging to a separate...