GST SCN Pertaining to Separate Entity to Be Addressed as Preliminary Issue: Kerala HC

Minimol Sabu Vs State of Kerala (Kerala High Court) The Kerala High Court addressed a petition filed by Minimol Sabu, contesting a show cause notice issued under Section 74 of the Central Goods and Services Tax (CGST) and State Goods and Services Tax (SGST) Acts. The petitioner’s counsel argued that the notice lacked a valid cause of action for invoking Section 74, asserting that the notice also incorrectly pertained to a separate entity, registered under a different number, belonging to the petitioner’s husband. The petitioner had submitted a reply to the show cause notice, outlin...