M/S. KILINAKOD ROCK METALS PRIVATE LIMITED vs SUPERINTENDENT CENTRAL TAX & CENTRAL EXCISE MALAPPURAM RANGE

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2026 Supreme(Online)(Ker) 27611

IN THE HIGH COURT OF KERALA AT ERNAKULAM
ZIYAD RAHMAN A.A., J
M/S. KILINAKOD ROCK METALS PRIVATE LIMITED – Appellant
Versus
SUPERINTENDENT CENTRAL TAX & CENTRAL EXCISE MALAPPURAM RANGE – Respondent

Advocates:
For the Appellants/Petitioners: SMT.S.K.DEVI, SHRI.M.RAJ MOHAN, SRI.SANTHOSH P.ABRAHAM, SRI.SHANMUGHAM D. JAYAN
For the Respondents: SHRI.V.GIRISHKUMAR, SC, SHRI.P SREEKUMAR, ASGI

Table of Content
1. challenges composite show cause notice for multiple gst years. (Para 1)
2. quashes notices based on precedents; permits separate notices. (Para 2)

JUDGMENT

This writ petition is submitted by the petitioner challenging Ext.P1 consolidated show cause notice which was issued by the 1^st respondent for multiple financial years namely, 2018-19 (from 14^th June 2018), 2019-20, 2020-21(up to September 2020), 2021-22 and 2021-2022 and Ext.P2 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 for multiple assessment years was found to be not legally sustainable as per the decisions 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 petitioner and the learned Standing Counsel and the learned ASGI 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

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