High Court of Kerala
Choice Color Coats v. Deputy Director Directorate General of Goods and Services Tax Intelligence
For assessee
WP(C) NO. 25600 OF 2026
High Court of Kerala
WP(C) NO. 25600 OF 2026
Where respondents issued a single composite show cause notice and summary covering multiple financial years, such composite notice was impermissible warranting quashing of consolidated notice and summary, with liberty to issue separate notices for each relevant year and exclusion of limitation period for reinitiation from issuance of composite notice till receipt of judgment copy
Section 75, read with sections 73 and 74, of Central Goods and Services Tax Act, 2017/Kerala Goods and Services Tax Act, 2017
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Delhi High Court
Where petitioner distributor of medicines challenged show cause notice and appropriation of amount deposited during audit on grounds of coercion, limitation, computation, and jurisdiction, since statutory adjudication had commenced and SCN did not finally determine liability, all objections including voluntariness of payment and other contentions could be raised before Adjudicating Authority and interference at SCN stage was unwarranted
Delhi High Court
Where SCN and penalty proceedings were initiated against legal representative of deceased alleged to have fraudulently availed ITC and IGST refunds, in view of fact that section 93 permitted post-death determination of tax, interest and penalty liability accruing to extent of deceased's estate, investigation and recovery actions were jurisdictionally valid against legal heirs. GST: Where department, after assessee's death, proceeded against legal representative for tax penalty based on alleged fraudulent refunds by deceased, while provisions of section 93(1)(b) was challenged under Article 14 as arbitrary and denying defence, since liability was limited to estate of deceased, representative was not deemed to be a wrongdoer, particularly when effective hearing and appeal safeguards existed; thus, constitutional challenge to Section 93(1)(b) was untenable and was rejected. GST: Amount seized during search could not be retained indefinitely merely on alleged voluntary deposit; Department was required to establish lawful basis for retention/appropriation, furnish complete account of principal and FD interest, and release any amount lacking statutory basis with interest actually earned after reasoned adjudication
GSTAT Raipur
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