Kerala High Court Invalidates Composite GST Show Cause Notices Covering Multiple Financial Years

The judicial intervention by the Kerala High Court in the matter of GHV India Pvt. Ltd. Vs Joint Commissioner (Intelligence & Enforcement) serves as a crucial precedent regarding the procedural validity of tax assessments under the Goods and Services Tax regime. The core issue adjudicated by the Court revolved around whether the tax department possesses the statutory authority to bundle multiple financial years into a single, consolidated Show Cause Notice (SCN) and subsequently pass a unified assessment order.