The ruling in brief
Where consolidated show cause notice covered multiple financial years in a single notice and precedents mandated separate notices for each assessment year, issuing a composite SCN was impermissible and such notice was to be quashed with liberty to issue fresh year-wise notices
Provisions considered
Section 73, read with section 75, of Central Goods and Services Tax Act, 2017/Kerala State Goods and Services Tax Act, 2017
This summary is for general information and is not legal advice. Read the full decision and the applicable law before relying on it.