Composite GST Notice Invalid as Issued for Multiple Years: Kerala HC Quashes Proceedings

GHV India Pvt. Ltd. Vs Joint Commissioner (Intelligence & Enforcement) (Kerala High Court) The writ petition challenged a consolidated Show Cause Notice (Ext.P1) covering multiple financial years from 2018–2019 to 2022–2023 and a consequent order (Ext.P3). The petitioner argued that issuing a composite notice and order for multiple assessment years was legally unsustainable, relying on earlier decisions of the Kerala High Court in Joint Commissioner (Intelligence & Enforcement) v. M/s. Lakshmi Mobiles Accessories and Tharayil Medicals v. Deputy Commissioner. After hearing both side...