High Court Rules Each Year Must Be Assessed Separately for GST Section 73/74 Applicability

• 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.

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