Composite notices for multiple assessment years are unsustainable under the CGST Act, necessitating separate notices for each year.

JUDGMENT

This writ petition is submitted by the petitioner challenging Ext.P3 Show Cause Notice and Ext.P4 Order. The challenge is raised mainly on the ground that, the said notice and the order are the composite notice/order for multiple assessment years, pertaining to 2017-18 to 2019- 20. 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 notice and order are unsustainable.

2. After hearing the learned counsel for the petitioner, the learned Standing Counsel appearing for 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 notice and order 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.P3 Notice issued on 29.07.2022 and Ext.P4 Order issued on 25.03.2024, 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 29.07.2022, which is the date of the show cause notice, 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.

Sd/-

ZIYAD RAHMAN A.A.