Tag Archives: HIGH COURT OF KERALA

Composite GST Show Cause Notice Covering Multiple Years Is Legally Impermissible and Volatile Under Section 73

By | June 11, 2026
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Composite GST Show Cause Notice Covering Multiple Years Is Legally Impermissible and Volatile Under Section 73 Issue Whether the issuance of a single, composite Show Cause Notice (SCN) under Section 73 spanning across multiple financial years (2021-22, 2022-23, and 2023-24) is legally sustainable, or whether the tax authorities are mandatorily required to issue separate notices… Read More »

Input Tax Credit Restored for FY 2018-19 as Delayed Returns Met the Extended Statutory Cut-Off Under Section 16(5)

By | June 11, 2026
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Input Tax Credit Restored for FY 2018-19 as Delayed Returns Met the Extended Statutory Cut-Off Under Section 16(5) Issue Whether the tax authorities were justified in denying Input Tax Credit (ITC) to the petitioner for the period April 2018 to March 2019 on the grounds of delayed return filing, or whether the denial was overridden… Read More »

Consolidated GST Show Cause Notices Issued Across Multiple Financial Years Under Section 73 Are Legally Unsustainable

By | June 11, 2026
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Consolidated GST Show Cause Notices Issued Across Multiple Financial Years Under Section 73 Are Legally Unsustainable Issue Whether the Goods and Services Tax (GST) authorities can issue a single, composite Show Cause Notice (SCN) and its electronic summary covering multiple financial years for demands not involving fraud under Section 73, or whether separate notices are… Read More »

GST Officer Denial of copies of seized documents by GST Officer is violation of GST Rules : HC

By | April 8, 2020
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GST Officer Denial of copies of seized documents by GST Officer is violation of GST Rules HIGH COURT OF KERALA Mozart Global Furniture v. State Tax Officer (Intelligence), Nilambur A.K. JAYASANKARAN NAMBIAR, J. WP (C) NOS. 34457, 34470, 34494, 34505, 34531, 34560 & 34451 OF 2019 DECEMBER  17, 2019 Harisankar V. Menon, Smt. Meera V. Menon and Smt.… Read More »