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IN THE HIGH COURT OF KERALA AT ERNAKULAM
ZIYAD RAHMAN A.A., J
M/S. MALABAR ORNAMENTS P LTD. – Appellant
Versus
UNION OF INDIA – Respondent
| Table of Content |
|---|
| 1. challenge to assessment order under section 74 cgst act. (Para 1) |
| 2. impugned order pertains only to 2018-19 despite multi-year notice. (Para 2 , 4) |
| 3. no prejudice shown from composite notice; no interference. (Para 5) |
| 4. other grounds for statutory appeal; writ petition closed. (Para 6) |
JUDGMENT
The petitioner is an assessee under the CGST Act . The challenge raised by the petitioner is against Ext.P3 order passed under Section 74 of the CGST Act . The main reason for the challenge is that the said order is passed based on Ext.P1 show cause notice, which was issued for multiple assessment years from 2018-19 to 2021-2022. The challenge is raised by placing reliance upon various 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] and also the decisions in State of Jammu and Kashmir and Others vs. Caltex (India) Ltd.- AIR 1966 SC 1350 and the decision rendered by the High Court of Karnataka in Veremax Technologies Services Limited vs. Assistant Commissioner of Central Tax - 2024 (9) T
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