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IN THE HIGH COURT OF KERALA AT ERNAKULAM
ZIYAD RAHMAN A.A., J
THE KERALA STATE MEDICAL COUNCILS (FORMERLY TRAVANCORE COCHIN MEDICAL COUNCIL) – Appellant
Versus
THE UNION OF INDIA – Respondent
| Table of Content |
|---|
| 1. challenges composite gst notices for multiple years. (Para 1) |
| 2. quashes notices relying on prior rulings mandating separate notices. (Para 2) |
JUDGMENT
This writ petition is submitted by the petitioner challenging Ext.P3 consolidated Show Cause Notice and Ext.P5 Order in original which were issued by the 3rd respondent for multiple namely, 2017-18, 2018-19, 2019-20 and 2020-21. 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 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 petitioner and the learned Standing Counsel for the 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.
In such circumstances, in the light of the principles laid down by this Court in the above referred
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