High Court of Kerala2 June 2026

Banasura Eco Resorts (P.) Ltd. v. Intelligence Officer-Intelligence Unit-1

For assessee

WP (C) NO. 41736 OF 2025

The ruling in brief

Where consolidated show cause notice and summary was issued under GST covering multiple financial years for demand not involving fraud, binding precedent required separate notices for each period and thus composite notice and summary were found unsustainable and quashed, but fresh notices for each period could be issued subject to exclusion of interim period for limitation computation

Provisions considered

Section 73, read with Section 75 of Central Goods and Services Tax Act, 2017/Kerala Goods and Services Tax Act, 2017 - Rule 142 of Central Goods and Services Tax Rules, 2017/Kerala Goods and Services Tax Rules, 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 Court29 Sept 2026

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Banasura Eco Resorts (P.) Ltd. v. Intelligence Officer-Intelligence Unit-1

The ruling in brief

Provisions considered

Banasura Eco Resorts (P.) Ltd. v. Intelligence Officer-Intelligence Unit-1

The ruling in brief

Provisions considered

Read the full analysis

Dhruv Medicos (P.) Ltd. v. Deputy Commissioner

Jaiwanti v. Union of India

Hindalco Industries Ltd. v. Commissioner State Tax Chhatisgarh

Read the full analysis