High Court of Kerala1 July 2026

Floor Gardens v. Assistant Commissioner, Central GST and Central Excise

For assessee

WP(C) NO. 1968 OF 2026

The ruling in brief

Composite GST show cause notice covering multiple financial years was unsustainable and related demand orders being unsustainable was required to be quashed; department permitted to issue separate fresh year-wise notices

Provisions considered

Section 73 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.

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Delhi High Court29 Sept 2026

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Floor Gardens v. Assistant Commissioner, Central GST and Central Excise

The ruling in brief

Provisions considered

Floor Gardens v. Assistant Commissioner, Central GST and Central Excise

The ruling in brief

Provisions considered

Read the full analysis

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

Jaiwanti v. Union of India

Arup Datta v. State of West Bengal

Read the full analysis