X L Interiors Vs Deputy Commissioner (Intelligence)
Date: February 9, 2025
Subject Matter
Composite Show Cause Notices and Orders for Multiple Financial Years Invalid under CGST Act
Summary
The High Court has allowed the petitioner's challenge against a composite show cause notice, holding that composite orders for determining tax liability under Sections 73 or 74 of the CGST Act are legally invalid for covering multiple financial years…
FULL TEXT OF THE JUDGMENT/ORDER OF KERALA HIGH COURT Petitioner is challenging Ext.P1 composite show cause notice issued for the years 2018-19 to 2022-23. Petitioner has also sought for a direction to pass separate orders for each of the financial years covered by the notice. 2. When the matter came up for consideration on 31.01.2025, on noticing that the period of limitation for the year 2017-18…