High Court of Kerala15 September 2026

Advanced Hair Restoration in India (P.) Ltd. v. Additional Director, Directorate General of Goods and Services Tax Intelligence

For assessee

WP(C) NO. 31315 OF 2026

The ruling in brief

Where authorities issued a composite show cause notice covering multiple assessment years and tax periods by combining distinct adjudications into one proceeding, such composite notice lacked legal sanction as per binding precedents and was therefore quashed, with liberty granted to issue separate notices for each assessment year or period

Provisions considered

CGST S.73

Section 73 of Central Goods and Services Tax Act, 2017/Kerala State Goods and Services Tax Act, 2017

This summary is for general information and is not legal advice. Read the full decision and the applicable law before relying on it.

The ruling in brief

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Related rulings

Delhi High Court25 Sept 2026

For revenue

Advanced Hair Restoration in India (P.) Ltd. v. Additional Director, Directorate General of Goods and Services Tax Intelligence

The ruling in brief

Provisions considered

Advanced Hair Restoration in India (P.) Ltd. v. Additional Director, Directorate General of Goods and Services Tax Intelligence

The ruling in brief

Provisions considered

Read the full analysis

Jaiwanti v. Union of India

Hindalco Industries Ltd. v. Commissioner State Tax Chhatisgarh

Arup Datta v. State of West Bengal

Read the full analysis