Dhanlaxmi Bank Limited Vs State of Kerala (Kerala High Court)
Date: February 15, 2026
Court: High Court
Bench: Kerala
Type: Writ Petition
Subject Matter
Composite GST Notices for Multiple Assessment Years are Unsustainable
Summary
The High Court has quashed composite notices issued under Sections 73 and 74 of the CGST/SGST Act for multiple assessment years, affirming that such notices cause serious prejudice to taxpayers and are legally unsustainable . The Court reiterated its…
FULL TEXT OF THE JUDGMENT/ORDER OF KERALA HIGH COURT The common issue that arises in all these writ petitions is relating to the sustainability of the notices issued under Sections 73 and 74 of the CGST/SGST Act 2017 in the form of a composite notice for multiple assessment years. The learned counsel appearing for the petitioners contend that the issues raised regarding the composite notice and or…