M/S RAS MAKEUP STUDIO vs THE DEPUTY COMMISSIONER OF STATE TAX (INTELLIGENCE)

Judicial Analysis Court Copy Headnote Facts Arguments Court observation

2026 Supreme(Online)(Ker) 28009

IN THE HIGH COURT OF KERALA AT ERNAKULAM
ZIYAD RAHMAN A.A., J
M/S RAS MAKEUP STUDIO – Appellant
Versus
THE DEPUTY COMMISSIONER OF STATE TAX (INTELLIGENCE) – Respondent

Advocates:
For the Appellants/Petitioners: SRI.SHERRY SAMUEL OOMMEN, SRI.SUKUMAR NAINAN OOMMEN, SMT. SNEHA MARIYA JAMES, SHRI.NAVEEN D. PALAKAL
For the Respondents: SHRI.ALAN PRIYADARSI DEV, G.P

Table of Content
1. challenges to composite gst notices for multiple years. (Para 1)
2. court quashes orders, mandates separate notices. (Para 2)

JUDGMENT

This writ petition is submitted by the petitioner challenging Exts.P4 and P5 consolidated Show Cause Notices which were issued by the 1^st respondent and Exts.P9 and P10 Order in original which were issued by the 3^rd respondent for multiple financial years namely, 2018-19, 2019-20, 2020-21, 2021- 22, 2022-23 and 2023-24. The main challenge raised against the sustainability of the same is that, issuance of a composite notices 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 Government Pleader 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 circumstance

Click Here to Read the rest of this document