2025 (2) TMI 1779

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....br>GST<br>THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS For the Petitioner : By Advs. K.S. Hariharan Nair G. Remadevi Harima Hariharan Rajath R Nath Dheeraj Sasidharan Sree Haridev For the Respondents : By Dr. Thushara James, Senior Government Pleader JUDGMENT Petitioner is challenging Ext.P1 composite show cause notice issued for the years 2018-19 to 2022-23. Petitioner has also soug....

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....ld that composite orders are not legally valid while determining short payment of tax under Section 73 or Section 74 of the CGST Act. In view of the above categoric finding of the Division Bench of this Court, it is clear that the respondents are not entitled to pass a composite order in respect of the different years for which show cause notice has been issued. Since the determination of tax due ....