https://www.taxtmi.com/caselaws?id=793763 A composite show cause notice covering multiple assessment years was held unsustainable, following the Kerala HC's earlier Division Bench rulings that year-wise proceedings are required. The petitioner's objection to the combined notice was accepted, and the notice was quashed. The respondents were left free to issue separate notices for each relevant assessment year and proceed afresh. The period from the date of the notice until receipt of a certified copy of the judgment was directed to be excluded for limitation purposes in any fresh proceedings. en-us Mon, 25 May 2026 00:00:00 +0530 Tue, 23 Jun 2026 08:08:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793763 A composite show cause notice covering multiple assessment years was held unsustainable, following the Kerala HC's earlier Division Bench rulings that year-wise proceedings are required. The petitioner's objection to the combined notice was accepted, and the notice was quashed. The respondents were left free to issue separate notices for each relevant assessment year and proceed afresh. The period from the date of the notice until receipt of a certified copy of the judgment was directed to be excluded for limitation purposes in any fresh proceedings. Case-Laws GST Mon, 25 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793763