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Kerala HC Quashes GST Notice as One Notice Was Issued for Two Financial Years
Case Law Details
- Case Name
- Malabar Trade Links Vs Superintendent (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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Malabar Trade Links Vs Superintendent (Kerala High Court)
The Kerala High Court, in Malabar Trade Links v. Superintendent, held that a composite show cause notice covering multiple financial years is legally unsustainable. The petitioner had challenged a composite Show Cause Notice (Ext. P1) issued for the financial years 2019-20 and 2020-21, along with the consequential Order-in-Original (Ext. P2). The principal contention was that issuance of a single notice for multiple assessment years had already been held to be impermissible by the Division Bench of the High Court in Joint Commissioner (...
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