Kerala HC Strikes Down Single GST Notice for Multi-Years for Lack of Statutory Basis

Dhanlaxmi Bank Limited Vs State of Kerala (Kerala High Court) The writ petitions before the Kerala High Court raised a common issue concerning 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 principal question for consideration was whether the officers concerned were competent to issue such composite notices for more than one financial or assessment year. The petitioners relied on earlier Division Bench decisions of the Court in Lakshmi Mobile Accessories v. Joint Commissioner (Intellige...