Case Law Details
Case Name : Creators Constructions A Partnership Firm Vs Assistant Commissioner Central Tax And Central Excise (Kerala High Court)
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All High Courts Kerala High Court
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Creators Constructions A Partnership Firm Vs Assistant Commissioner Central Tax And Central Excise (Kerala High Court)
The petitioner challenged a consolidated Show Cause Notice (SCN) and an Order-in-Original issued under GST covering multiple financial years from 2018-19 to 2022-23. The principal contention was that a composite notice and order spanning several assessment years were legally unsustainable in light of earlier decisions of the Kerala High Court in Joint Commissioner (Intelligence & Enforcement) v. M/s. Lakshmi Mobiles Accessories and Tharayil Medicals v. Deputy Commissioner,...
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