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Consolidated GST Notice & Assessment Order Invalid for Covering Multiple Years: Kerala HC
Case Law Details
- Case Name
- Bemmanakkodan Reghu Vs State Tax Officer (Kerala High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Kerala High Court
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Bemmanakkodan Reghu Vs State Tax Officer (Kerala High Court)
The writ petition challenged Ext.P1 consolidated Show Cause Notice issued by the second respondent and Ext.P4 Order-in-Original issued by the first respondent for multiple financial years, namely 2018-19 to 2022-23. The petitioner contended that the issuance of a composite notice covering several assessment years was legally unsustainable. Reliance was placed on the decisions of the Kerala High Court in Joint Commissioner (Intelligence & Enforcement) v. M/s. Lakshmi Mobiles Accessories [2025 KHC OnLine 149] and Tharayil Medicals ...
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