High Court of Kerala8 September 2026

St.Josephs Hospital Trust v. Joint Commissioner

For assessee

WP(C) NO. 30522 OF 2026

The ruling in brief

Where revenue issued a composite show cause notice covering multiple years to assessee for tax or ITC demands not involving fraud, such composite notice was impermissible under GST law, and therefore was quashed, with liberty to issue separate year-wise notices for each relevant period

Provisions considered

Section 73, read with section 75, 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

St.Josephs Hospital Trust v. Joint Commissioner

The ruling in brief

Provisions considered

St.Josephs Hospital Trust v. Joint Commissioner

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