Composite SCN u/s 74 of GST Act for Multiple Assessment Years Not Permissible: Kerala HC

The Kerala High Court has ruled that the issuance of a single, composite show-cause notice (SCN) under the Goods and Services Tax (GST) Act that covers multiple assessment years is in violation of the procedural requirements stipulated under the GST law. The court's judgment emphasizes that for each assessment year, a separate and distinct show-cause notice must be issued to the taxpayer. This requirement is crucial to ensure that taxpayers are provided with a clear and year-specific understanding of the allegations against them and have an adequate opportunity to prepare a proper and effective defense for each relevant period.