Case LawWP(C) No. 21208 of 2026
Calicut Kitchen Vs State Tax Officer
- Court:
- High Court
- Bench:
- Kerala
- Date:
- June 23, 2026
- Type:
- Writ Petition
- Members:
- GOPINATH P
Subject
Consolidated Show Cause Notices for Multiple Financial Years are Not Permissible Under GST Laws
Show Cause Notice
Summary
The High Court allowed the writ petition, quashing a consolidated show cause notice and the resultant order, holding that a consolidated show cause notice for multiple financial years is not permissible under GST laws, consistent with previous Divisi…
Judgement
FULL TEXT OF THE JUDGMENT/ORDER OF KERALA HIGH COURT The petitioner has approached this Court being aggrieved by the fact that, proceedings have been finalised against him under the provisions of the GST Laws after issuing a consolidated Show Cause Notice for multiple financial years namely, 2019 – 2020 to 2023 – 2024. It is the case of the petitioner that, going by the law laid down by the Divisi…