X L Interiors Vs Deputy Commissioner (Intelligence)
Date: October 13, 2024
Court: High Court
Bench: Kerala
Type: Writ Petition
Judge(s)/Member(s): GOPINATH P.
Subject Matter
Sections 73 and 74 allow for a consolidated notice across multiple years
Summary
In this case, the petitioner challenged the issuance of a single consolidated show cause notice under Section 74 of the CGST Act, which covered six financial years from 2017-18 to 2022-23, alleging suppression of turnover. The petitioner contended th…
FULL TEXT OF THE JUDGMENT/ORDER OF KERALA HIGH COURT The petitioner has approached this court being aggrieved by the fact that a single show cause notice (Ext.P1) has been issued invoking the provisions of Section 74 of the CGST Act, alleging suppression of turnover etc., in six financial years, namely, 2017-18, 2018-19, 2019-20, 2020-21, 2021-22 and 2022-23. It is the case of the petitioner that…