High Court of Kerala12 June 2026

NAV BSA Enterprises v. Enforcement Officer

For assessee

WP(C) NO. 41726 OF 2025

The ruling in brief

Where revenue issued a single composite show cause notice covering multiple tax periods without alleging fraud, such composite notice was unsustainable in law as per binding Division Bench precedents, and was required to be quashed with liberty to issue separate notices for each relevant period, while excluding time from composite notice date to judgment delivery for limitation

Provisions considered

CGST S.73

Section 73 of Central Goods and Services Tax Act, 2017/Kerala 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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NAV BSA Enterprises v. Enforcement Officer

The ruling in brief

Provisions considered

NAV BSA Enterprises v. Enforcement 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