M/S. V.K. STONE CRUSHER vs ASSISTANT COMMISSIONER CENTRAL TAX & CENTRAL EXCISE KANNUR DIVISION

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2026 Supreme(Online)(Ker) 27613

IN THE HIGH COURT OF KERALA AT ERNAKULAM
ZIYAD RAHMAN A.A., J
M/S. V.K. STONE CRUSHER – Appellant
Versus
ASSISTANT COMMISSIONER CENTRAL TAX & CENTRAL EXCISE KANNUR DIVISION – 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 gst notice for multiple years. (Para 1)
2. quashes notice relying on precedents mandating 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 to 2023-24 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 decisions referred to above.

In such circumstances, in the light of the principles

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