Kerala HC Set Aside GST SCN Due to Composite Notice Covering Multiple Assessment Years

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 for GST registratio...