Premier Electro Coats Vs Joint Commissioner of State Tax (I & E) (Kerala High Court)
Summary: Kerala High Court held that a consolidated GST show cause notice and consequential order covering multiple financial years were not legally sustainable. The petitioner challenged Ext.P11 consolidated Show Cause Notice, Ext.P12 summary of notice and Ext.P18 Order-in-Original relating to financial years 2017-18 to 2022-23. It contended that issuance of a composite notice for multiple assessment years was impermissible in view of the Division Bench decisions in Joint Commissioner (Intelligence & Enforcement) v. M/s. Lakshmi Mobiles Accessories [2025 KHC OnLine 149] and Tharayil Medicals (M/s.), Thrissur v. Deputy Commissioner, Thrissur [2025 KHC OnLine 467]. The Court found merit in the submission, observing that the Division Bench had indeed entered such a finding in the cited decisions. Accordingly, Exts.P11, P12 and P18 were quashed. The respondents were, however, granted liberty to issue separate notices for the relevant assessment years. For limitation purposes, the Court directed exclusion of the period from the date of Ext.P11 notice until the date of receipt of the certified copy of the judgment while computing the period for initiating fresh proceedings. All other contentions of the parties were left open.
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