High Court of Kerala16 July 2026

Flower City Restaurant v. State Tax Officer

For assessee

WP(C) NO. 24188 OF 2026

The ruling in brief

Where authorities issued a single consolidated show-cause notice and composite order-in-original for multiple financial years regarding tax or ITC not involving fraud, such composite proceedings were invalid, and consolidated notice and order were quashed with liberty to initiate separate proceedings for each financial year

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.

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Related rulings

Delhi High Court25 Sept 2026

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Jaiwanti v. Union of India

GSTAT Raipur24 Sept 2026

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Flower City Restaurant v. State Tax Officer

The ruling in brief

Provisions considered

Flower City Restaurant v. State Tax Officer

The ruling in brief

Provisions considered

Read the full analysis

Read the full analysis

Jaiwanti v. Union of India

Hindalco Industries Ltd. v. Commissioner State Tax Chhatisgarh

Arup Datta v. State of West Bengal

Jaiwanti v. Union of India

Hindalco Industries Ltd. v. Commissioner State Tax Chhatisgarh

Arup Datta v. State of West Bengal