Composite Show Cause Notices under GST

On 16 February 2026, the High Court of Kerala delivered a significant judgment in a large batch of writ petitions led by WP(C) No.15618 of 2025. The core issue before the Court was whether the tax authorities under the CGST/SGST regime are empowered to issue a single composite show cause notice covering multiple financial years under Sections 73 or 74 of the Act. The Court reaffirmed that the statutory scheme does not authorise composite notices for multiple tax periods and that such proceedings are beyond the powers conferred under the Act.