Tharayil Medicals Vs Deputy Commissioner
Date: April 7, 2025
Court: High Court
Bench: Kerala
Type: Writ Appeal
Judge(s)/Member(s): A.K.JAYASANKARAN NAMBIAR, EASWARAN S
Subject Matter
Separate show cause notices must be issued for different assessment years
Summary
In this intra-court appeal, the legal question at hand is whether the proper officer is authorized to issue a composite notice encompassing multiple assessment years under the CGST/SGST Act. The appellant received a show cause notice under Section 74…
FULL TEXT OF THE JUDGMENT/ORDER OF KERALA HIGH COURT Does the scheme of CGST/SGST Act empowers the proper officer to issue a composite notice for different assessment years is the question raised before us in this intra court appeal. 2. The brief facts necessary for the disposal of the writ appeal are as follows: The appellant/writ petitioner was served with a show cause notice under Section 74 of…