Setback to Hindustan Coca Cola Beverages: Limitation u/s 17D of KGST Act Not Applicable to Pre-Assessment Notice, rules Kerala HC [Read Order]

Pre-Assessment notice sustains for time-barred Assessments under KGST Act. Know More.
Hindustan Coca Cola Beverages - KGST Act Pre-Assessment Notice Kerala HC

The Kerala High Court has held that limitation under Section 17(D) of the Kerala General Sales Tax Act is not applicable to the notice of pre-assessment issued against the petitioner under the instructions of the High Court, in a major setback to Hindustan Coca Cola Beverages Private Limited. The present writ petition was filed impugning…

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