Case Law Details
Calicut Kitchen Vs State Tax Officer (Kerala High Court)
The Kerala High Court allowed a writ petition challenging GST proceedings initiated through a consolidated Show Cause Notice covering multiple financial years from 2019–2020 to 2023–2024. The petitioner contended that a consolidated show cause notice for multiple assessment years was not legally sustainable, relying on earlier Division Bench judgments of the High Court.
After hearing both sides, the Court held that the issue was squarely covered by the Division Bench decisions referred to by the petitioner. Applying those judgments, the Court concluded that a consolidated Show Cause Notice for multiple financial years could not be sustained.
Accordingly, the High Court allowed the writ petition and quashed Ext.P3 Show Cause Notice and Ext.P9 order. The Court clarified that any fresh notices issued to the petitioner for the relevant financial years shall relate back to the date on which the original Show Cause Notice (Ext.P3) was issued and served on the petitioner.
FULL TEXT OF THE JUDGMENT/ORDER OF KERALA HIGH COURT
The petitioner has approached this Court being aggrieved by the fact that, proceedings have been finalised against him under the provisions of the GST Laws after issuing a consolidated Show Cause Notice for multiple financial years namely, 2019 – 2020 to 2023 – 2024. It is the case of the petitioner that, going by the law laid down by the Division Bench of this Court in Joint Commissioner (Intelligence & Enforcement) v. M/s. Lakshmi Mobiles Accessories 12025 KHC OnLine 149] and Tharayil Medicals v. Deputy Commissioner, Audit Division – IV 12025 KHC Online 467] , a consolidated show cause notice cannot be issued.
2. Heard the learned Government Pleader also.
3. After hearing the learned counsel for the petitioner and the learned Government Pleader, I am convinced that the issue raised in this writ petition is covered by the Division Bench judgment of this Court in M/s. Lakshmi Mobiles Accessories (supra) and Tharayil Medicals (supra).
Therefore this writ petition is allowed. Ext.P3 Show Cause notice and Ext.P9 order will stand quashed. It is made clear that, any fresh notice issued to the petitioner for the aforesaid years, shall relate back to the date on which Ext.P3 notice was issued and served on the petitioner.
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