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Composite GST Show Cause Notice Across Multiple Years Invalid: Kerala HC
Case Law Details
- Case Name
- Vettolil Varghese Aniyan Kunju 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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Vettolil Varghese Aniyan Kunju Vs State Tax Officer (Kerala High Court)
The writ petition challenged Ext.P1 Show Cause Notice issued by the respondents for multiple financial years, namely 2019-2020 to 2021-2022. The petitioner contended that the issuance of a composite show cause notice covering multiple 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 v. Deputy Commissioner, Audit Division-IV [2025 VIL ...
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