Joint Commissioner (Intelligence & Enforcement) Vs Lakshmi Mobile Accessories
Date: February 4, 2025
Subject Matter
Issuing a consolidated show cause notice covering various financial years would cause prejudice to an assessee who would not get the full period envisaged for adjudication under the Statute, if that period is circumscribed by the limitation period prescribed in relation to an earlier financial year
Summary
The appellants in this case, officials from the State GST Department, challenged a judgment from a learned Single Judge concerning a show cause notice (Ext.P1) issued to the respondent. The notice invoked Section 74 of the CGST Act, alleging suppress…
FULL TEXT OF THE JUDGMENT/ORDER OF KERALA HIGH COURT The State, represented by the Joint Commissioner (Intelligence and Enforcement) and the Joint Commissioner, Tax Payer Services of the State GST Department are the appellants herein aggrieved by the judgment dated 28.01.2025 of the learned Single Judge in W.P. (C).No.2911 of 2025. 2. The brief facts necessary for disposal of this writ appeal are…