Tag Archives: HIGH COURT OF KERALA

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

By | June 11, 2026

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

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 »