Separate GST Orders should be issued for each year Despite Composite SCN: Kerala HC

Lakshmi Mobile Accessories Vs Joint Commissioner (Intelligence & Enforcement) (Kerala High Court) The Kerala High Court addressed a petition filed by Lakshmi Mobile Accessories challenging a show cause notice (Ext.P1) issued under Section 74 of the Central Goods and Services Tax Act, 2017. The petitioner sought separate orders for each financial year (2018-2019 to 2023-2024), sufficient time to respond, and an opportunity for cross-examination. The court noted that the petitioner had been issued a show cause notice proposing tax, penalty, and interest, with an initial hearing schedu...