This document contains the full judgment from the High Court of Kerala in the case of Pappachan Chakkiath v. Assistant Commissioner & Ors. It details the petitioner's challenge against an order imposing a significant tax liability under the CGST/SGST Acts. The judgment addresses the crucial issue of whether the time limit extension for issuing orders also extends the time for issuing show cause notices. This is essential reading for taxpayers and legal professionals dealing with tax assessments and appeals.
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