High Court of Kerala21 August 2026

Premier Electro Coats v. Joint Commissioner of State Tax (I & E)

For assessee

WP(C) NO. 29377 OF 2026

The ruling in brief

Where composite show cause notice and order were issued to petitioner covering multiple financial years for tax or ITC not involving fraud, such consolidated proceedings were impermissible as per binding rulings, and composite notices and orders were quashed with liberty to revenue to issue separate notices for each relevant year

Provisions considered

Section 73, read with section 75 of Central Goods and Services Tax Act, 2017/Kerala State Goods and Services Tax Act, 2017 - Rule 142 of Central Goods and Services Tax Rules, 2017/Kerala State 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.

The ruling in brief

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Related rulings

Delhi High Court29 Sept 2026

For revenue

Premier Electro Coats v. Joint Commissioner of State Tax (I & E)

The ruling in brief

Provisions considered

Premier Electro Coats v. Joint Commissioner of State Tax (I & E)

The ruling in brief

Provisions considered

Read the full analysis

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

Jaiwanti v. Union of India

Hindalco Industries Ltd. v. Commissioner State Tax Chhatisgarh

Read the full analysis