M/S. K.V.R AUTO MALL PRIVATE LIMITED vs THE STATE TAX OFFICER, TAX PAYER SERVICE CIRCLE, KANNUR NORTH

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2026 Supreme(Online)(Ker) 27404

IN THE HIGH COURT OF KERALA AT ERNAKULAM
ZIYAD RAHMAN A.A., J
M/S. K.V.R AUTO MALL PRIVATE LIMITED – Appellant
Versus
THE STATE TAX OFFICER, TAX PAYER SERVICE CIRCLE, KANNUR NORTH – Respondent

Advocates:
For the Appellants/Petitioners: SMT.AMEENA P. ASSIF, SHRI.ANIL KUMAR BEZAWADA, SHRI.HASEEB HASSAN.M, SMT.AARATHI NAMBOODIRI
For the Respondents: SHRI.ARUN AJAY SHANKAR, G.P

Table of Content
1. challenges to consolidated gst notice and order for multiple years. (Para 1)
2. composite notices invalid per precedents; quashed with separate notice liberty. (Para 2)

JUDGMENT

This writ petition is submitted by the petitioners challenging Ext.P5 consolidated Show Cause Notice which was issued by the 2^nd respondent for multiple financial years namely, 2018-2019 to 2021-2022 and Ext.P9 order-in-original passed by the 1^st respondent. The main challenge raised against the sustainability of the same is that, issuance of a composite notice and order for multiple assessment years was found to be not legally sustainable as per the decision rendered 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].

2. After hearing the learned counsel for the petitioners and the learned Standing Counsel for the respondents, I find merits 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.

In such circumstances, in the

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