https://www.taxtmi.com/caselaws?id=465961 Discussion concerns issuance of composite notice under the CGST framework, noting a Division Bench of the Kerala High Court concluded that issuing a composite notice is inconsistent with the statutory scheme and with principles of fairness in taxation; that conclusion indicates separate procedural notices are expected and composite notices may be impermissible, affecting validity of such notices. The commentary records that the matter requires adjudicative consideration and invites further factual response, with a counter affidavit ordered within six weeks to enable resolution of the legal issue. en-us Mon, 28 Apr 2025 00:00:00 +0530 Sat, 17 Jan 2026 08:44:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=465961 Discussion concerns issuance of composite notice under the CGST framework, noting a Division Bench of the Kerala High Court concluded that issuing a composite notice is inconsistent with the statutory scheme and with principles of fairness in taxation; that conclusion indicates separate procedural notices are expected and composite notices may be impermissible, affecting validity of such notices. The commentary records that the matter requires adjudicative consideration and invites further factual response, with a counter affidavit ordered within six weeks to enable resolution of the legal issue. Case-Laws GST Mon, 28 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=465961