M/S. Tharayil Medicals vs. The Deputy Commissioner
Held
The High Court held that a composite show cause notice for different assessment years is not permissible under the CGST/SGST Act due to distinct time limits and defense requirements for each year. It set aside the notice for assessment years 2018-19 to 2021-22, but sustained it for 2017-18, excluding the period spent in court for limitation purposes.
Facts
The appellant received a composite show cause notice under Section 74 of the CGST/SGST Act for five assessment years (2017-18 to 2021-22), alleging incorrect HSNs and tax rates. The appellant challenged this notice, arguing its impermissibility, but the Single Judge relegated them to file a reply.
Key Issues
Whether the scheme of the CGST/SGST Act empowers the proper officer to issue a composite show cause notice for different assessment years.
Sections Cited
Section 74, Section 74(1), Section 74(2), Section 74(9), Section 74(10), Section 73, Section 73(10)
AI-generated summary — verify with the full judgment below
WA No.627 of 2025 1 2025:KER:30805
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR & THE HONOURABLE MR. JUSTICE EASWARAN S. TUESDAY, THE 8TH DAY OF APRIL 2025 / 18TH CHAITHRA, 1947 WA NO. 627 OF 2025 AGAINST THE JUDGMENT DATED 14.11.2024 IN WP(C) NO.40063 OF 2024 OF HIGH COURT OF KERALA APPELLANT(S)/PETITIONER :
M/S. THARAYIL MEDICALS, 5/499, EAST FORT, THRISSUR, REPRESENTED BY ITS MANAGING PARTNER, T.D. WILSON, PIN - 680005
BY ADVS. K.KRISHNA ACHYUTH MENON NIRMAL KRISHNAN RESPONDENT(S)/RESPONDENT :
1 THE DEPUTY COMMISSIONER, AUDIT DIVISION-IV, TEAM – 7, STATE GOODS & SERVICE TAX DEPARTMENT, SECOND FLOOR, SGST DEPARTMENT, POOTHOLE,THRISSUR, PIN - 680004
2 THE DEPUTY COMMISSIONER, AUDIT DIVISION-IV, TEAM – 7, STATE GOODS & SERVICE TAX DEPARTMENT, SECOND FLOOR, SGST DEPARTMENT, POOTHOLE, THRISSUR, PIN - 680004
BY SRI. VK SHAMSUDHEEN, SR.GP THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 08.04.2025, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WA No.627 of 2025 2 2025:KER:30805
“C.R”
DR. A.K. JAYASAN
The judgment continues below.
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