JUDGMENT

[WP(C) Nos.19658/2025, 19810/2025, 19831/2025, 19836/2025, 19885/2025, 19900/2025, 19946/2025, 19948/2025, 20909/2025, 22396/2025 and 22551/2025]

In all these cases, the challenge is raised by the respective petitioners, against the composite notices and orders issued under the provisions of the CGST Act , for multiple assessment years. According to the petitioners such a composite notice is not legally sustainable in view of the principles laid down by a Division Bench of 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]. In the said decisions, issuance of composite notices and orders was found to be not legally sustainable.

2. The learned standing counsel appearing for the respondents in W.P.(C) Nos.19658/2025, 19831/2025 and 22396/2025, filed a statement opposing the reliefs sought in these writ petitions by placing reliance upon the observations made by the Constitution Bench of the Honourable Supreme Court in The State of Jammu and Kashmir and Others v. Caltex (India) Ltd [1965 SCC OnLine SC 168 : (1966) 17