2026-VIL-686-KER
  1. Home
  2. 2026-VIL-686-KER

SGST High Court Cases

GST – Validity of Simultaneous Passing of separate Assessment Orders for Multiple Assessment Years – Petitioner challenges five separate assessment orders passed by the assessing authority for the financial years 2018-19 to 2022-23, all issued simultaneously – Petitioner contending that the practice of issuing composite notices and passing composite assessment orders is unsustainable in law in view of law established in the cases of M/s. Lakshmi Mobiles Accessories and Tharayil Medicals - Whether passing of separate orders for different assessment years simultaneously amounts to illegality – HELD - In the absence of any statutory prohibition, passing of separate orders for different assessment years simultaneously cannot be held to be illegal. As far as the observations made in Lakshmi Mobiles Accessories and Tharayil Medicals are concerned, the same addressed the prejudice that are likely to cause to the assessee when the proceedings of assessment for various assessment years are clubbed together and a common order is passed. In this case, the aforesaid principles cannot be made applicable, as the assessing authority has issued separate notices and separate orders - The mere fact that the orders were issued simultaneously, by itself cannot be a reason to interfere with the said order, so long as the petitioner was extended an opportunity to submit its objection in response to the separate notices issued – The writ petition is dismissed without prejudice to the right of the petitioner to invoke the statutory remedies if any, available
Download File
show more Judgements  

Quick Search

/

Advance Search

GST Resources

/

Gst Rate Finder

Tax Vista

Your Weekly Tax Recap

By Kasi Viswanathan V

Weekly Summary

VIL Video

GSTAT Filing Near: Closing Resolutions...
By CA Vivek Jalan

Create Account

Security-Code
New Code?

Log In

New User ? Forgot Password ?

Forgot Password

Security-Code
New Code?
Please Note: This facility is only for Subscribing Members.

Email this page

Security-Code
New Code?

Feedback this page

Schedule a Demo

Schedule a demo to know the features and advantages of VILGST portal. Get to know the tips to find the desired results in faster way.

Security-Code
New Code?

Caselaw Request Form (CRF)

Didn’t find what you are searching for? No worries, please give us the following details and VIL will email you the desired Caselaws at the earliest:

Security-Code
New Code?