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THARAYIL MEDICALS vs. THE DEPUTY COMMISSIONER AUDIT DIVISION-IV, THRISSUR.
(Kerala High Court)

Hon'ble Judges:

A.K. JAYASANKARAN NAMBIAR
EASWARAN S.
Pet. Counsel
K. Krishna
Achyuth Menon
Nirmal Krishnan
Res. Counsel
Vk Shamsudheen

Petitioner / Applicant

THARAYIL MEDICALS

Respondent THE DEPUTY COMMISSIONER AUDIT DIVISION-IV, THRISSUR.
Court Kerala High Court
State

Kerala

Date Apr 8, 2025
Order No.

WA NO. 627 OF 2025

Citation

2025(4) TAXREPLY 12975
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ORDER

JUDGMENT EASWARAN S.,J. Does the scheme of CGST/SGST Act empowers the proper officer to issue a composite notice for different assessment years is the question raised before us in this intra court appeal. 2. The brief facts necessary for the disposal of the writ appeal are as follows: The appellant/writ petitioner was served with a show cause notice under Section 74 of the CGST/SGST Act dated 5.8.2024 proposing to initiate proceedings under Section 74 (10) of the CGST/SGST Act for the assessment years 2017-2018, 2018-2019, 2019-2020, 2020-2021 and 2021-2022. In the aforesaid notice, the proper officer concluded that, for different assessment years, the appellant/writ petitioner had applied incorrect HSNs, and therefore, the rate of tax applied is incorrect and thus proposed a reassessment finding that there is a wrong application of tax rate at Rs. 21,13,080/- (CGST - Rs. 10,56,540/ - SGST- Rs. 10,56,540/-). The appellant immediately approached this Court by the writ....

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