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IN THE HIGH COURT OF KERALA AT ERNAKULAM
Easwaran S.,J, A.K.JAYASANKARAN NAMBIAR
Tharayil Medicals – Appellant
Versus
Deputy Commissioner – Respondent
| Table of Content |
|---|
| 1. question of composite notice for assessments. (Para 2) |
| 2. arguments for and against composite notices. (Para 4 , 5) |
| 3. analysis on separate notices for assessment years. (Para 6 , 9 , 10 , 11 , 12) |
| 4. clarifications on maintainability of petitions. (Para 8 , 13 , 14) |
| 5. conclusion on interference and directive for separate notices. (Para 15 , 16) |
JUDGMENT :
Easwaran S., J.
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 the CGST/SGST Act dated 5.8.2024 proposing to initiate proceedings under Section 74 (10) of the CGST/SGST Act for the assessment years 2017-2018, 2018-2019, 2019-2020, 2020-2021 and 2021-2022. In the aforesaid notice, the proper officer concluded that, for different assessment years, the appellant/writ petitioner had applied incorrect HSNs, and therefore, the rate of tax applied is incorrect and thus proposed a reassessment finding that there is a wrong appl
Proper officers must issue separate show cause notices for different assessment years under CGST/SGST Act, respecting distinct timelines and potential defenses.
Composite notices under the CGST/SGST Act for multiple assessment years are unsustainable; individual notices must be issued to uphold fairness for taxpayers.
Issuing composite notices under the CGST/SGST Act for multiple assessment years is unsustainable as it violates principles of fair adjudication and results in prejudice to taxpayers.
Composite show-cause notices covering multiple financial years under CGST/KGST Act are illegal as assessments must pertain to individual years, respecting statutory limitations and ensuring natural j....
Tax authorities must issue separate show cause notices for each financial year under Section 74 of the CGST Act to ensure fairness and compliance with statutory timelines.
Composite notices for multiple assessment years are legally unsustainable under the CGST Act.
The court established that the issuance of a consolidated show cause notice covering multiple financial years is impermissible under the GST Act, requiring separate notices for each year to respect j....
Composite notices for multiple assessment years are unsustainable under the CGST Act, necessitating separate notices for each year.
The court held that composite assessment orders for multiple financial years violate statutory provisions, emphasizing that each period must have a separate assessment to protect registered persons' ....
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