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Kerala HC Invalidates Composite GST SCN Due to Multi-Year Coverage
Case Law Details
- Case Name
- Banasura Eco Resorts Private Limited Vs Intelligence Officer-Intelligence Unit-1 (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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Banasura Eco Resorts Private Limited Vs Intelligence Officer-Intelligence Unit-1 (Kerala High Court)
The Kerala High Court allowed the writ petition challenging a consolidated Show Cause Notice (Ext.P1) and its summary (Ext.P2) issued under Section 73 of the GST law covering multiple financial years from 2019-2020 to 2023-2024. The petitioner contended that a composite notice spanning several assessment years was legally unsustainable, relying on earlier decisions of the Court in Joint Commissioner (Intelligence & Enforcement) v. M/s. Lakshmi Mobiles Accessories and Tharayil Medicals (M/s....
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