THARAYIL MEDICALS Vs. DEPUTY COMMISSIONER

JUDGEMENT

(1.) 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:

(3.) Heard Smt. Krishna K., the learned counsel appearing for the appellant and Sri. V.K. Shamsudheen, the learned Senior Government Pleader appearing on behalf of the respondents.