Single GST Order for Multiple Years Invalid: Kerala HC

Narayana Rama Bhat Vs Deputy Commissioner of State Tax (Intelligence) (Kerala High Court) The Kerala High Court addressed a writ petition filed by Narayana Rama Bhat seeking a directive for the Deputy Commissioner of State Tax (Intelligence) to issue separate orders for each financial year, pursu-ant to a show-cause notice (Ext.P1) issued under Section 74(1) of the CGST Act, 2017. The petitioner also sought sufficient time to respond to the show-cause notice for the financial years 2022-2023 and 2023-2024, along with an opportunity for a personal hearing. The show-cause notice pertained to mul...