Kerala High Court: Consolidated GST Show Cause Notices For Multiple Years Prejudicial To Assessee As Limitation Period Would Be Based On The Earliest Year Included In Notice

The Kerala High Court held that issuing a consolidated show cause notice for various financial years would prejudice an assessee’s time for adjudication under the CGST Act, as the limitation period would be based on the earliest year included in the notice. The Court dismissed the Appeal filed by the Joint Commissioner (Intelligence & Enforcement) and the Joint Commissioner (Taxpayer Services)…