Kerala HC Quashes GST Notice as Composite SCN Covered Multiple Assessment Years

EVM Motors And Vehicles India Private Limited Vs Assistant Director (Kerala High Court) The petitioner challenged Ext.P1, a composite Show Cause Notice issued by the respondents covering multiple financial years, namely 2021-22, 2022-23, and 2023-24. The principal contention of the petitioner was that a single composite notice covering multiple 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 (M/s.), Thri...