Composite GST SCN for Multiple Years Held Unsustainable: Kerala High Court

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Composite GST SCN for Multiple Years Held Unsustainable: Kerala High Court

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Published on

19/03/2026

By Mariya Paliwala

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The Kerala High Court has set aside a GST show cause notice (SCN) holding that a composite notice covering multiple assessment years is legally unsustainable and undermines procedural fairness. The bench of Justice Ziyad Rahman A.A. observed that the issuance of a single show cause notice for multiple assessment years violates established legal principles. The…

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Mariya Paliwala https://www.jurishour.in/

Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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Composite GST SCN for Multiple Years Held Unsustainable: Kerala High Court

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