Kerala High Court
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Rulings of the High Court of Kerala, newest first.
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
Kerala High Court
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
Kerala High Court
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
Kerala High Court
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
Kerala High Court
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
Kerala High Court
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
Kerala High Court
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
Kerala High Court
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
Kerala High Court
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
Kerala High Court
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
Kerala High Court
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
Kerala High Court
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
Kerala High Court
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
Kerala High Court
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
Kerala High Court
Where consolidated show cause notice covered multiple financial years in a single notice and precedents mandated separate notices for each assessment year, issuing a composite SCN was impermissible and such notice was to be quashed with liberty to issue fresh year-wise notices
Kerala High Court
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
Kerala High Court
Where composite show cause notice was issued covering multiple financial years in a situation not involving fraud, such composite notice was impermissible as per settled law and had to be quashed, with liberty granted to issue separate notices for each relevant year, and limitation period to be computed accordingly
Kerala High Court
Where contractor, a registered taxpayer, executed works for government department and contract stipulated government would bear GST liability, statutory obligation to pay tax under CGST/KSGST remained with contractor, so writ petition challenging adjudication was not maintainable and contractual remedies could be pursued separately without affecting tax liability
Kerala High Court
Where consolidated show cause notice and summary was issued under GST covering multiple financial years for demand not involving fraud, binding precedent required separate notices for each period and thus composite notice and summary were found unsustainable and quashed, but fresh notices for each period could be issued subject to exclusion of interim period for limitation computation
Kerala High Court
Where department issued a composite show cause notice and consolidated order covering multiple financial years for alleged tax or ITC demands not involving fraud, such composite proceedings were invalid in light of Division Bench rulings and required quashing, with liberty to issue separate notices for each financial year, while all other contentions remained open