High Court of Kerala8 September 2026

Jil Farm Products v. Audit Officer

For assessee

WP (C) NO.30493 OF 2026

The ruling in brief

Where petitioner received a composite show cause notice covering multiple financial years and challenged its legality, as separate notices were required for each assessment year and prior Division Bench decisions confirmed that such composite notices were unsustainable, same was to be quashed with liberty to authorities to issue separate notices for each relevant 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.

The ruling in brief

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Related rulings

Delhi High Court25 Sept 2026

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Jil Farm Products v. Audit Officer

The ruling in brief

Provisions considered

Jil Farm Products v. Audit Officer

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