Accountants Service Society Vs Union of India
Date: February 15, 2026
Subject Matter
Composite GST Show Cause Notices for Multiple Assessment Years Held Unsustainable
Summary
The High Court allowed the writ petitions, quashing composite show cause notices and orders issued under Sections 73 and 74 of the CGST/SGST Act for multiple assessment years. The Court found such notices unsustainable as they cause serious prejudice…
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…