Skip to content

Case Laws
Insights
Topics
Tools
About

Simplifying tax. Empowering you.

Clear, searchable summaries of Indian tax rulings — and a professional community to discuss what each decision means in practice.

Explore

Case laws
Insights
Topics
Courts

Tools

Income tax calculator
SIP calculator
EMI calculator
GST calculator
All calculators

Company

About
Contact

Legal

Privacy policy
Terms of use
Disclaimer

Summaries on TaxKatha are for general information only and do not constitute legal or tax advice. Read the full decision and the applicable law before relying on any ruling.

© 2026 TaxKatha. All rights reserved.

Case Laws
Insights
Topics
Tools
About

High Courts

High Court of Kerala

Rulings of the High Court of Kerala, newest first.

Search case laws

/

Outcome

In favour of assessee457 In favour of revenue176 Partly allowed0 Matter remanded126

Topic

Demands & adjudication150 Appeals to Appellate Authority69 Input tax credit68 Registration58 Penalty & confiscation33 Refund33 Service of notices & orders30 Appeals to Appellate Tribunal22 Anti-profiteering20 Arrest & bail16 Interest & waiver14 Levy & collection14 Recovery & attachment14 Supply & valuation14 Assessment13 Detention in transit12 Exemptions12 Government contractors11 Offences & prosecution11 Classification & rate9 Returns9 Officers & jurisdiction7 Search & seizure7 Transitional provisions5 Advance ruling3 Cess3 Writs & constitutional remedies3 Rectification2 Other8

Provision

CGST S.73
CGST S.74
CGST S.107
CGST S.75
CGST S.16
CGST S.169
CGST S.29
CGST S.54
CGST S.9
CGST S.30

More provisions

Decision date

FromTo

28 rulings found

Sort by

CGST S.73Remove filter
Clear all

Kerala High Court15 Sept 2026
For assessee
Advanced Hair Restoration in India (P.) Ltd. v. Additional Director, Directorate General of Goods and Services Tax Intelligence
Where authorities issued a composite show cause notice covering multiple assessment years and tax periods by combining distinct adjudications into one proceeding, such composite notice lacked legal sanction as per binding precedents and was therefore quashed, with liberty granted to issue separate notices for each assessment year or period

CGST S.73

Kerala High Court10 Sept 2026

For assessee

Asterlakshya Builders and Developers (P.) Ltd. v. Deputy Commissioner of State Tax

Where consolidated show cause notice, order, and DRC-01A were issued by authorities covering multiple years in a single composite proceeding, prior rulings establish such proceedings as impermissible, necessitating separate year-wise notices, resulting in quashing of composite SCN, order, and DRC-01A with liberty to initiate fresh year-wise proceedings within revised limitation period

CGST S.73
CGST Rules R.142

Kerala High Court10 Sept 2026

For assessee

Vinod George v. State Tax Officer

Where petitioner claimed input tax credit for March 2019 and filed return on 02.01.2020, since this was within cut-off date of 30.11.2021 prescribed by Section 16(5), denial of input tax credit on ground of limitation under Section 16(4) was unsustainable and order declining credit was quashed for reconsideration under Section 16(5) if otherwise eligible

CGST S.16
CGST S.73

Kerala High Court8 Sept 2026

For assessee

Munna Associates v. State Tax Officer

Where petitioner filed returns claiming Input Tax Credit for June 2018 to March 2019 on dates prior to statutory cut-off of 30.11.2021, denial of ITC solely on ground of belated filing was not justified and petitioner was entitled to ITC subject to other eligibility and order declining ITC on limitation was to be quashed

CGST S.16
CGST S.73

Kerala High Court8 Sept 2026

For assessee

Jil Farm Products v. Audit Officer

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

CGST S.73

Kerala High Court8 Sept 2026

For assessee

St.Josephs Hospital Trust v. Joint Commissioner

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

CGST S.73
CGST S.75

Kerala High Court7 Sept 2026

For assessee

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

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

CGST S.73

Kerala High Court21 Aug 2026

For assessee

TGS Trading Co. v. Superintendent

Where a composite show cause notice and adjudication order covering multiple financial years was issued to petitioner for tax or ITC demands not involving fraud, such composite notice is unsustainable in law, thus both the notice and subsequent orders founded on it were quashed, with liberty to issue separate notices for each relevant period being preserved

CGST S.73

Kerala High Court21 Aug 2026

For assessee

Fairmart v. Deputy Commissioner

Where a composite show cause notice and consequential order were issued covering multiple financial years for demand of tax or ITC not involving fraud, such composite proceedings were impermissible as per binding Division Bench decisions and both notice and order were to be quashed with liberty to authorities to issue separate notices for each year

CGST S.73
CGST S.75

Kerala High Court21 Aug 2026

For assessee

Benny Augustine v. State Tax Officer

Where consolidated show-cause notice covering multiple financial years was issued in respect of tax or ITC demands not involving fraud, such composite notice was invalid as per precedent disallowing clubbing distinct periods, warranting quashing of consolidated notice and granting liberty to issue separate notices for each relevant year

CGST S.73

Kerala High Court21 Aug 2026

For assessee

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

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

CGST S.73
CGST S.75
CGST Rules R.142

Kerala High Court6 Aug 2026

For assesseeRemanded

Rakesh Krishnan v. Deputy State Tax Officer

Where petitioner, a registered person, claimed input tax credit for February and March 2020 and furnished returns within statutory cut-off under Section 16(5), denial of ITC solely citing limitation under Section 16(4) was unsustainable and authorities were directed to reconsider and grant ITC if otherwise eligible

CGST S.16
CGST S.73

Kerala High Court28 Jul 2026

For assessee

Choice Color Coats v. Deputy Director Directorate General of Goods and Services Tax Intelligence

Where respondents issued a single composite show cause notice and summary covering multiple financial years, such composite notice was impermissible warranting quashing of consolidated notice and summary, with liberty to issue separate notices for each relevant year and exclusion of limitation period for reinitiation from issuance of composite notice till receipt of judgment copy

CGST S.75
CGST S.73
CGST S.74

Kerala High Court21 Jul 2026

For assessee

Sulaiman Moothatt v. Assistant State Tax Officer

Where petitioner furnished return for March 2019 on 13.12.2019, within statutory cut-off date of 30.11.2021, entitlement to input tax credit for said period stood preserved and denial based solely on purported delay invoking limitation was unsustainable, requiring reassessment of claim in light of statutory cut-off under Central Goods and Services Tax Act, 2017

CGST S.16
CGST S.39
CGST S.73

Kerala High Court16 Jul 2026

For assessee

Prabhakaran Padmanabhan v. Additional Commissioner, Central GST & Central Excise

Where petitioner received a consolidated show cause notice and consequential orders for multiple financial years for tax or ITC demands not involving fraud, in light of Division Bench rulings prohibiting composite notices for multiple years, such consolidated notice and orders were quashed with liberty to issue separate notices for each relevant year and limitation period adjusted accordingly

CGST S.73
CGST S.75

Kerala High Court16 Jul 2026

For assessee

Flower City Restaurant v. State Tax Officer

Where authorities issued a single consolidated show-cause notice and composite order-in-original for multiple financial years regarding tax or ITC not involving fraud, such composite proceedings were invalid, and consolidated notice and order were quashed with liberty to initiate separate proceedings for each financial year

CGST S.73

Kerala High Court15 Jul 2026

For assessee

Bhima Enterprises v. Deputy Commissioner-1

Where gold jewelry trader omitted certain stock-transfer transactions in returns for April to June 2017 and sought revision, rejection solely for want of statutory audit was unsustainable as where a request was made even before initiation of assessment or penalty proceeding, such request was to be accepted GST: Where assessee effected inter-state stock transfers of gold jewelry during April to June 2017 and faced GST demand due to alleged absence of proof of goods' re- entry into Kerala, since revision of KVAT returns for that period was permitted, consequential GST demand orders were to be set aside, leaving further proceedings to depend on results of revised returns

VAT S.42
VAT S.25
CGST S.73

Kerala High Court10 Jul 2026

For assessee

Ezhupunna South Service Co-Operative Bank Ltd. v. State Tax Officer

Where petitioner filed returns for October 2019 to March 2020 before 30.11.2021 and was denied input tax credit solely on ground of breach of Section 16(4), such denial was unsustainable as Section 16(5) permitted entitlement when returns were timely filed, thus petitioner was entitled to input tax credit for those months

CGST S.16
CGST S.73

Kerala High Court10 Jul 2026

For assessee

Palakkandy Steels (P.) Ltd. v. Assistant Commissioner of State Tax

Where assessees faced tax determination proceedings on the basis of unsigned notices and orders, quashment of those orders barred authorities from curing defects by re-uploading the same orders and required issuance of fresh notices or orders as per law, with earlier directions enabling such re-issuance or barring limitation set aside and liberty to issue new notices/orders expressly retained

CGST S.73
CGST S.75
CGST S.160
CGST S.161
+1

Kerala High Court1 Jul 2026

For assessee

Floor Gardens v. Assistant Commissioner, Central GST and Central Excise

Composite GST show cause notice covering multiple financial years was unsustainable and related demand orders being unsustainable was required to be quashed; department permitted to issue separate fresh year-wise notices

CGST S.73
CGST Rules R.142

1
2

Page 1 of 2