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IN THE HIGH COURT OF KERALA AT ERNAKULAM
ZIYAD RAHMAN A.A., J
M/S. GHV INDIA PVT. LTD.- EKK INFRASTRUCTURE PVT. LTD. - JOINT VENTURE – Appellant
Versus
JOINT COMMISSIONER (INTELLIGENCE & ENFORCEMENT), OFFICE OF THE JOINT COMMISSIONER OF STATE TAX (INTELLIGENCE & ENFORCEMENT), STATE GOODS AND SERVICES TAX DEPARTMENT – Respondent
| Table of Content |
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| 1. challenges consolidated gst notice and order for multiple years. (Para 1) |
| 2. quashes notices per precedent; mandates separate yearly notices. (Para 2) |
JUDGMENT
This writ petition is submitted by the petitioner challenging Ext.P1 consolidated Show Cause Notice which was issued by the 1st respondent for multiple financial years namely, 2018-2019 to 2022-2023 and Ext.P3 order passed by the 2nd respondent. The main challenge raised against the sustainability of the same is that, issuance of a composite notice and order 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 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 principles laid down by th
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