Composite orders for multiple assessment years are not sustainable under tax law.

JUDGMENT

This writ petition is submitted by the petitioner challenging Ext.P12 order passed under Section 74 of the Act and Ext.P12(a), summary of the order in DRC-07. The challenge is raised mainly on the ground that, the said order is a composite order for multiple assessment years, pertaining to 2017-18 to 2022-23. One of the main contentions raised by the petitioner is that, in the light of the law laid down by this Court 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 said notices are unsustainable.

2. After hearing the learned counsel for the petitioner and the learned Government Pleader for the respondents, I find merit in the said submission, in view of the fact that, such a finding was indeed entered into by the Division Bench of this Court in the decisions referred to above. Thus, in the light of the principles laid down in the said decisions, such composite orders for multiple assessment years are not sustainable under the provisions of the CGST Act .

In such circumstances, an interference is required.

Accordingly, this writ petition is disposed of, quashing Ext.P12 passed on 01.02.2025 and Ext.P12(a), granting liberty to the respondent to initiate fresh proceedings after issuing separate notices for the relevant assessment years. However, it is clarified that the period from 15.05.2025 onwards till the date of receipt of the certified copy of this judgment shall be excluded while computing the period of limitation for initiating fresh proceedings under the relevant provisions. It is further clarified that all the other contentions of both the parties are left open.

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