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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, TAXPAYER SERVICE CIRCLE, KANNUR NORTH – Respondent
| Table of Content |
|---|
| 1. challenges composite gst notice for multiple years. (Para 1) |
| 2. court quashes notices relying on precedents. (Para 2) |
JUDGMENT
This writ petition is submitted by the petitioners challenging Ext.P5 consolidated Show Cause Notice which was issued by the 2nd respondent for multiple financial years namely, 2018-2019 to 2021-2022 and Ext.P9 order-in-original passed by the 1st 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 light principles laid down by this Court in the abo
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