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IN THE HIGH COURT OF KERALA AT ERNAKULAM
ZIYAD RAHMAN A.A., J
M/S. NIRAPARA ROLLER FLOUR MILLS PVT. LTD. – Appellant
Versus
JOINT COMMISSIONER, CENTRAL TAX & CENTRAL EXCISE – Respondent
| Table of Content |
|---|
| 1. challenges composite gst notices for multiple years unsustainable. (Para 1) |
| 2. court quashes notices, permits separate fresh proceedings. (Para 2) |
JUDGMENT
This writ petition is submitted by the petitioner challenging Ext.P1 consolidated show cause notice which was issued by the Additional Director, DGGI, Kochi Zonal Unit for multiple financial years namely, 2017-18 (from July) to 2020- 21, Ext.P2 order-in-original issued by the 1st respondent for the period from July 2017 to March 2021, Ext.P2(a) rectification order, Ext.P2(b) summary of the order, Ext.P2(c) summary of the order and Ext.P2(d) summary of the order and Ext.P2(e) rectification order. 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 for the respond
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