Kerala High Court
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High Courts
Rulings of the High Court of Kerala, newest first.
11 rulings found
Kerala High Court
Where revenue issued a composite show cause notice covering multiple years to assessee for tax or ITC demands not involving fraud, such composite notice was impermissible under GST law, and therefore was quashed, with liberty to issue separate year-wise notices for each relevant period
Kerala High Court
Where a composite show cause notice and consequential order were issued covering multiple financial years for demand of tax or ITC not involving fraud, such composite proceedings were impermissible as per binding Division Bench decisions and both notice and order were to be quashed with liberty to authorities to issue separate notices for each year
Kerala High Court
Where composite show cause notice and order were issued to petitioner covering multiple financial years for tax or ITC not involving fraud, such consolidated proceedings were impermissible as per binding rulings, and composite notices and orders were quashed with liberty to revenue to issue separate notices for each relevant year
Kerala High Court
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
Kerala High Court
Where petitioner received a consolidated show cause notice and consequential orders for multiple financial years for tax or ITC demands not involving fraud, in light of Division Bench rulings prohibiting composite notices for multiple years, such consolidated notice and orders were quashed with liberty to issue separate notices for each relevant year and limitation period adjusted accordingly
Kerala High Court
Where assessees faced tax determination proceedings on the basis of unsigned notices and orders, quashment of those orders barred authorities from curing defects by re-uploading the same orders and required issuance of fresh notices or orders as per law, with earlier directions enabling such re-issuance or barring limitation set aside and liberty to issue new notices/orders expressly retained
Kerala High Court
Where a dealer received a composite notice and order-in-original for multiple years under CGST/KGST, such composite proceedings were unsustainable as per settled law, so the impugned order, notice, and summary were quashed and authorities allowed to issue fresh year-wise notices, with benefit of Section 16(5) if returns filed by 30.11.2021 and limitation period suitably adjusted. GST: Where petitioner was denied ITC for certain months on limitation grounds though returns were furnished by 30.11.2021 and Section 16(5) benefit was claimed, order and related notices were quashed and respondents were to reconsider eligibility for ITC for each year, granting Section 16(5) benefit if timely filing is verified, excluding specified period for limitation computation
Kerala High Court
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
Kerala High Court
Where composite show cause notice was issued covering multiple financial years in a situation not involving fraud, such composite notice was impermissible as per settled law and had to be quashed, with liberty granted to issue separate notices for each relevant year, and limitation period to be computed accordingly
Kerala High Court
Where consolidated show cause notice and summary was issued under GST covering multiple financial years for demand not involving fraud, binding precedent required separate notices for each period and thus composite notice and summary were found unsustainable and quashed, but fresh notices for each period could be issued subject to exclusion of interim period for limitation computation
Kerala High Court
Where respondent issued a single composite show cause notice and order spanning multiple assessment years for tax or ITC not involving fraud, such composite notice was unsustainable as per Division Bench ruling, and both composite SCN and OIO were to be quashed with liberty to issue separate notices for each relevant year