High Court of Kerala7 September 2026

Nishad K.U. v. Joint Commissioner, Central Tax and Central Excises

For assessee

WP(C) NO. 47250 OF 2025

The ruling in brief

Where a single composite order covered multiple financial years for adjudication of demand not involving fraud, such composite order was invalid in light of Division Bench rulings, consequently order was quashed with liberty granted to issue separate notices for each relevant financial year

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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Related rulings

Delhi High Court25 Sept 2026

For revenue

Nishad K.U. v. Joint Commissioner, Central Tax and Central Excises

The ruling in brief

Provisions considered

Nishad K.U. v. Joint Commissioner, Central Tax and Central Excises

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