High Court of Kerala1 June 2026

Malabar Trade Links v. Superintendent

For assessee

WP (C) NO. 18343 OF 2026

The ruling in brief

Where respondent issued a single composite show cause notice and order spanning multiple assessment years for tax or ITC not involving fraud, such composite notice was unsustainable as per Division Bench ruling, and both composite SCN and OIO were to be quashed with liberty to issue separate notices for each relevant year

Provisions considered

Section 73, read with section 75, of Central Goods and Services Tax Act, 2017/Kerala State 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 Court25 Sept 2026

For revenue

Malabar Trade Links v. Superintendent

The ruling in brief

Provisions considered

Malabar Trade Links v. Superintendent

The ruling in brief

Provisions considered

Read the full analysis

Jaiwanti v. Union of India

Hindalco Industries Ltd. v. Commissioner State Tax Chhatisgarh

Arup Datta v. State of West Bengal

Read the full analysis