K.M. Siddique Vs State of Kerala
Date: September 12, 2024
Subject Matter
Taxpayer to contest the invocation of the extended period before the competent authority and not the court
Summary
The petitioner has filed a writ petition challenging a show cause notice issued under Section 74 of the CGST/SGST Act, arguing that the notice lacks any material or assertion justifying the extended limitation period. The respondents contend that the…
FULL TEXT OF THE JUDGMENT/ORDER OF KERALA HIGH COURT The petitioner has approached this Court challenging Ext.P1 show cause notice, which has been issued under Section 74 of the Central Goods and Services Tax/State Goods and Services Tax Act, 2017 (CGST/SGST Act), principally on the ground that there is no material whatsoever or no assertion in the show cause notice which would justify the invocat…