Tag Archives: HIGH COURT OF KERALA

Consolidated Show Cause Notice under Section 73 covering multiple financial years is legally unsustainable and void

By | October 13, 2026
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Consolidated Show Cause Notice under Section 73 covering multiple financial years is legally unsustainable and void Issue Whether a single consolidated Show Cause Notice (SCN) issued under Section 73 covering multiple financial years (2020-21 to 2024-25) is legally permissible, or whether separate notices for each relevant assessment year are mandatory. Facts Multiple Assessment Years: The… Read More »

A consolidated show cause notice issued under Section 73 covering multiple financial years is legally unsustainable

By | October 13, 2026
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A consolidated show cause notice issued under Section 73 covering multiple financial years is legally unsustainable Issue Whether a single consolidated Show Cause Notice (SCN) issued under Section 73 covering multiple financial years (2020-21, 2021-22, 2022-23, and 2023-24) is legally permissible, or whether separate notices for each relevant assessment year are mandatory. Facts Multiple Financial… Read More »

Composite SCN and Order Issued Under Section 73 Covering Multiple Financial Years Are Invalid and Impermissible

By | October 7, 2026
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Composite SCN and Order Issued Under Section 73 Covering Multiple Financial Years Are Invalid and Impermissible Issue Whether a single composite Show Cause Notice (SCN) and consequential adjudication order (OIO) issued under Section 73 covering multiple assessment/financial years (2020-21 to 2022-23) are legally sustainable under GST laws. Facts Composite SCN Issued: The revenue department issued… Read More »

Limitation Period for Refunding Erroneously Paid Kerala Flood Cess Runs from Date of Correct Remittance

By | October 3, 2026
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Limitation Period for Refunding Erroneously Paid Kerala Flood Cess Runs from Date of Correct Remittance Limitation Period for Refunding Erroneously Paid Kerala Flood Cess Runs from Date of Correct Remittance Issue Whether the two-year limitation period for claiming a refund of Kerala Flood Cess wrongly paid via Form GSTR-3B should be calculated from the date… Read More »

Input Tax Credit For March 2019 Filed Before Cutoff Cannot Be Denied Under Section 16(4)

By | October 1, 2026
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Input Tax Credit For March 2019 Filed Before Cutoff Cannot Be Denied Under Section 16(4) Input Tax Credit For March 2019 Filed Before Cutoff Cannot Be Denied Under Section 16(4) Issue Whether denial of Input Tax Credit (ITC) for March 2019 under Section 16(4) is sustainable when the return was filed on 23.10.2019, falling within… Read More »

Composite Show Cause Notice and Assessment Order Encompassing Multiple Assessment Years Are Invalid in Law

By | September 30, 2026
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Composite Show Cause Notice and Assessment Order Encompassing Multiple Assessment Years Are Invalid in Law Issue Whether a composite Show Cause Notice (SCN), summary notice (DRC-01A), and assessment order issued under Section 73 covering multiple tax periods/assessment years (FY 2019–20 to FY 2023–24) are legally sustainable. Facts Composite Proceedings: The 1st respondent issued a single,… Read More »

Retrospective Cut-Off Date Under Section 16(5) Overrides Late Filing Bar, Entitling Assessee to Input Tax Credit

By | September 30, 2026
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Retrospective Cut-Off Date Under Section 16(5) Overrides Late Filing Bar, Entitling Assessee to Input Tax Credit Retrospective Cut-Off Date Under Section 16(5) Overrides Late Filing Bar, Entitling Assessee to Input Tax Credit Issue Whether Input Tax Credit (ITC) can be denied under Section 16(4) for delayed filing of returns when the return was furnished prior… Read More »

Assessee Entitled to Input Tax Credit Under Section 16(5) as Returns Were Filed Before Cutoff Date

By | September 30, 2026
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Assessee Entitled to Input Tax Credit Under Section 16(5) as Returns Were Filed Before Cutoff Date Assessee Entitled to Input Tax Credit Under Section 16(5) as Returns Were Filed Before Cutoff Date Issue Whether an assessee can be denied Input Tax Credit (ITC) under Section 16(4) for returns filed after the original due date, even… Read More »

Composite Show Cause Notice Covering Multiple Assessment Years Is Invalid Under Section 73 GST

By | September 28, 2026
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Composite Show Cause Notice Covering Multiple Assessment Years Is Invalid Under Section 73 GST Issue Whether issuing a single composite Show Cause Notice (SCN) under Section 73 covering multiple assessment years and tax periods is legally permissible. Facts Issuance of Composite SCN: The respondents issued a single composite Show Cause Notice (Ext.P1) covering multiple assessment… Read More »

ITC denial set aside as returns filed within extended cut-off date of November 30 2021.

By | September 25, 2026
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ITC denial set aside as returns filed within extended cut-off date of November 30 2021. ITC denial set aside as returns filed within extended cut-off date of November 30 2021. Issue Whether denial of Input Tax Credit (ITC) under Section 16 of the CGST/KSGST Act for the period June 2018 to March 2019 on the… Read More »