Composite SCN for multiple years under sec. 73 quashed as separate SCNs mandated { Sri Sri Granites vs. Assistant Commissioner [2026] 187 taxmann.com 915 (Kerala)}
Facts
- The GST department issued one consolidated Show Cause Notice under Section 73 covering multiple financial years (2019–20 to 2023–24).
- The taxpayer challenged the notice, arguing that separate SCNs are required for each assessment year and a composite notice is not legally valid
Issue
- Whether the department can issue a single composite SCN for multiple financial years under Section 73 of the GST Act, or whether separate year-wise SCNs are mandatory.
Held
- The Kerala High Court held that a composite SCN covering multiple financial years is not valid.
- Relying on earlier Division Bench decisions, the Court ruled that separate SCNs must be issued for each assessment year.
- The composite SCN was quashed, with liberty granted to the department to issue fresh year-wise notices.
- The Court also directed that the time from the date of the composite SCN until receipt of the certified copy of the judgment be excluded while calculating the limitation period for issuing fresh notices.
- Result: In favour of the assessee.
