Goods and Service TaxArticle·11 June 2026

Composite GST Notices Quashed

By J the App

Executive Summary

The Kerala High Court quashed a consolidated GST show cause notice and the consequential adjudication order covering multiple financial years, holding that a composite notice for different assessment periods is legally unsustainable.

The Court granted liberty to the department to initiate fresh proceedings through separate notices for each assessment year.

Domain : Indirect tax | GST

Case Snapshot

The decision was rendered by ...

Read the full article in the app

This is a premium article. Download J the App to read the complete content.