Jovin George Vs Assistant Commissioner (Kerala High Court)
Case ke facts
GST department ne composite show cause notice diya jo 2020-21 se 2023-24 tak ke 4 saal cover karta tha. Taxpayer ne challenge kiya ki yeh notice valid nahi hai.
Mudda (Issue)
Kya ek saath kai saalon ka composite GST notice legal hai?
Faisla (Held)
High Court ne notice radd kar diya. Bola, har saal ka alag notice hona chahiye. Limitation ka bhi dhyan rakhna hoga.
Practical takeaway
Agar aapko ek hi GST notice mein kai saal cover kar diye ho, to court mein usko illegal challange kiya ja sakta hai. Har year ka notice alag hona zaroori hai.
Original report: TaxGuru
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Yeh summary public report par aadhaarit general jaankari hai, legal advice nahi. Poora faisla padhne ke liye original source dekhiye. Published on cgaindia.com: 2026-10-19.