Case LawWP(C) No. 2911 of 2025
Lakshmi Mobile Accessories Vs Joint Commissioner (Intelligence & Enforcement)
- Court:
- High Court
- Bench:
- Kerala
- Date:
- January 27, 2025
- Type:
- Writ Petition
- Members:
- BECHU KURIAN THOMAS
Subject
Separate GST orders should be issued for each year, even if a Composite SCN is issued
Show Cause NoticeAdjudication
Summary
The petitioner challenged a show cause notice (Ext.P1) issued under Section 74 of the Central Goods and Services Tax Act, 2017, which sought to impose tax, penalty, and interest for financial years 2018-2019 to 2023-2024. The petitioner requested tha…
Judgement
FULL TEXT OF THE JUDGMENT/ORDER OF KERALA HIGH COURT Petitioner challenges Ext.P1 show cause notice apart from seeking a direction to pass separate orders for the various financial years and also to grant sufficient time for furnishing a reply for financial years 2018- 2019 to 2023-2024 and provide an opportunity for cross examination. 2. I have heard Sri .K.S. Hariharan Nair, the lear…