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NARAYANA RAMA BHAT vs. THE DEPUTY COMMISSIONER OF STATE TAX (INTELLIGENCE)
(Kerala High Court)

Hon'ble Judges:

BECHU KURIAN THOMAS
Pet. Counsel
Padmanathan K.v.
R. Sreejith
Res. Counsel
Thushara James

Petitioner / Applicant

NARAYANA RAMA BHAT
Respondent THE DEPUTY COMMISSIONER OF STATE TAX (INTELLIGENCE)
Court Kerala High Court
State

Kerala

Date Mar 11, 2025
Order No.

WP(C) NO. 2650 OF 2025

Citation

2025(3) TAXREPLY 13571
Original Order
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ORDER

JUDGMENT The writ petition is filed seeking a direction to the second respondent to pass separate orders for each financial year pursuant to Ext.P1 notice. Petitioner also seeks for a relief for the grant of sufficient time to file a reply to the show cause notice for the financial years 2022- 2023 and 2023-2024 and also for a grant of opportunity of personal hearing. 2. I have heard Sri. Padmanathan K.V., the learned counsel for the petitioner and Smt. Dr. Thushara James, the learned Senior Government Pleader. 3. Ext.P1 is a show cause notice issued under Section 74(1) of the CGST Act, 2017 in relation to Multiple financial years. On 22.01.2025, this Court had directed the proceedings pursuant to Ext.P1 notice for the assessment year 2017-2018 to be proceeded with while that for the remaining years to be continued only after getting further orders from this Court. 4. The learned counsel for the petitioner submitted that the proceedings pursuant to Ext.P1 for the fin....

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