Composite GST Notices for Multiple Years Invalid as They Prejudice Taxpayers: Kerala HC

Accountants Service Society Vs Union of India (Kerala High Court) The writ petitions before the Kerala High Court raised a common issue regarding the validity of notices issued under Sections 73 and 74 of the CGST/SGST Act, 2017 in the form of composite notices covering multiple assessment years. The petitioners contended that such notices were unsustainable and relied on earlier decisions of the Court in Lakshmi Mobile Accessories and Tharayil Medicals, where the Division Bench had already considered the issue and held that composite notices for multiple assessment years under the CGST Act we...