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IN THE HIGH COURT OF KERALA AT ERNAKULAM
ZIYAD RAHMAN A.A., J
KERALA STATE SELF-FINANCING B.PHARM COLLEGE MANAGEMENT ASSOCIATION (KSSBCMA) – Appellant
Versus
INTELLIGENCE OFFICER INTELLIGENCE UNIT, KANHANGAD STATE GST DEPARTMENT, KERALA – Respondent
| Table of Content |
|---|
| 1. petitioner's challenge against a show cause notice for tax assessment. (Para 1 , 2) |
| 2. arguments by both parties regarding registration implications. (Para 3 , 4 , 5) |
| 3. court's observations on the validity of the notice and procedural fairness. (Para 6 , 7 , 8 , 9 , 10) |
| 4. direction for issuing separate notices and adherence to scrutiny. (Para 12) |
J U D G M E N T
The petitioner is an association constituted by the managements of 36 Self-financing Pharmacy Colleges in Kerala, which is registered under the Societies Registration Act. According to the petitioner, it conducts a separate selection procedure for admission to Pharmacy courses in the member colleges, except for NRI seats and seats that may be set apart for allotment by the State and by the individual member colleges.
2. The challenge in this writ petition is raised against Ext.P1 Show Cause Notice under Sec.63 of the CGST/KGST Act, proposing to assess the petitioner to tax and to impose penalty. The challenge raised by the petitioner against Ext.P1 notice is mainly on two grounds. Firstly, it is contended that, the same is a composite notice issued for multiple assessment years and hence not legally sustaina
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