- High Court ruled each year must be assessed separately for Section 73 or 74 applicability.
- Petitioner challenged consolidated Show Cause Notice for 2017-18 to 2021-22.
- Authorities alleged non-filing of returns in 2017-18 and wrong GST rate for later years.
- Petitioner argued separate notices should be issued for each year.
- Authorities stated separate orders would be issued for each year.
- Kerala High Court ruled issues must be considered separately for each year.
- Section 74 may not apply for 2018-19 to 2021-22; facts must be tested separately.
- Taxes already paid must be credited; petitioner to receive a personal hearing.
- Ruling emphasizes each year is separate for assessment; single SCN for multiple years is not valid.
- Case highlights importance of issuing demand notices based on merits of each year.
Source: elplaw.in
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
