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Kerala HC Set Aside GST SCN Due to Composite Notice Covering Multiple Assessment Years
Case Law Details
- Case Name
- Kerala State Self-Financing B. Pharm College Management Association Vs Intelligence Officer (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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Kerala State Self-Financing B. Pharm College Management Association Vs Intelligence Officer (Kerala High Court)
The Kerala High Court examined a writ petition filed by an association of 36 self-financing pharmacy colleges challenging a show cause notice issued under Section 63 of the CGST/KGST Act proposing tax assessment and penalty. The petitioner contended that the notice was legally unsustainable on two primary grounds: first, it was a composite notice covering multiple assessment years; and second, it reflected a pre-determined conclusion that the petitioner was liable fo...
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