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Kerala HC Quashes GST Notice as Composite SCN Covered Multiple Assessment Years
Case Law Details
- Case Name
- EVM Motors And Vehicles India Private Limited Vs Assistant Director (Kerala High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Kerala High Court
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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...
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