Consolidated SCNs are legally unsustainable

The Kerala High Court reiterated that a consolidated show cause notice and adjudication order covering multiple financial years under GST proceedings are legally unsustainable. 

Following earlier Division Bench precedents, the Court held that each assessment year constitutes a separate cause of action requiring independent proceedings. 

Consequently, the composite show cause notice and the resulting order were quashed, with liberty granted to the department to initiate fresh proceedings through separate notices for the respective assessment years