High Court of Kerala28 July 2026

Choice Color Coats v. Deputy Director Directorate General of Goods and Services Tax Intelligence

For assessee

WP(C) NO. 25600 OF 2026

The ruling in brief

Where respondents issued a single composite show cause notice and summary covering multiple financial years, such composite notice was impermissible warranting quashing of consolidated notice and summary, with liberty to issue separate notices for each relevant year and exclusion of limitation period for reinitiation from issuance of composite notice till receipt of judgment copy

Provisions considered

Section 75, read with sections 73 and 74, of Central Goods and Services Tax Act, 2017/Kerala Goods and Services Tax Act, 2017

This summary is for general information and is not legal advice. Read the full decision and the applicable law before relying on it.

The ruling in brief

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Related rulings

Delhi High Court29 Sept 2026

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Choice Color Coats v. Deputy Director Directorate General of Goods and Services Tax Intelligence

The ruling in brief

Provisions considered

Choice Color Coats v. Deputy Director Directorate General of Goods and Services Tax Intelligence

The ruling in brief

Provisions considered

Read the full analysis

Dhruv Medicos (P.) Ltd. v. Deputy Commissioner

Jaiwanti v. Union of India

Hindalco Industries Ltd. v. Commissioner State Tax Chhatisgarh

Read the full analysis