Lakshmi Mobile Accessories Vs Joint Commissioner (Intelligence & Enforcement)
Date: January 27, 2025
Subject Matter
Separate GST orders should be issued for each year, even if a Composite SCN is issued
Summary
The petitioner challenged a show cause notice (Ext.P1) issued under Section 74 of the Central Goods and Services Tax Act, 2017, which sought to impose tax, penalty, and interest for financial years 2018-2019 to 2023-2024. The petitioner requested tha…
FULL TEXT OF THE JUDGMENT/ORDER OF KERALA HIGH COURT Petitioner challenges Ext.P1 show cause notice apart from seeking a direction to pass separate orders for the various financial years and also to grant sufficient time for furnishing a reply for financial years 2018- 2019 to 2023-2024 and provide an opportunity for cross examination. 2. I have heard Sri .K.S. Hariharan Nair, the lear…