Consolidated GST Notice & Assessment Order Invalid for Covering Multiple Years: Kerala HC

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 ...