Composite GST Orders Invalid Due to Legal Requirement for Year-Wise Adjudication: Kerala HC

X L Interiors Vs Deputy Commissioner (Intelligence) (Kerala High Court) The Kerala High Court considered a writ petition challenging a composite show cause notice issued for financial years 2018–19 to 2022–23 under the Central Goods and Services Tax Act, 2017. The petitioner also sought a direction to mandate separate adjudication orders for each year. Earlier, the Court had permitted the tax authority to proceed only for the year 2017–18 due to the impending limitation deadline, and an order for that year was subsequently passed. For the remaining years, the issue was whether a composit...