THOTTUNGAL ANOOP BABU SURESHBABU v. Audit Officer, Team 4, Audit Division-II, State Goods and Services Tax Department & Ors.

ANAYLITICAL:

INTRODUCTION

The petitioner challenged five separate Orders-in-Original passed by the assessing authority between 31.12.2025 and 01.01.2026, each relating to a different assessment year.

The primary grievance was not that a composite assessment order had been passed, but that although separate orders had been issued, all of them were passed almost simultaneously. According to the petitioner, this practice effectively defeated the principles laid down by the Kerala High Court in Lakshmi Mobiles Accessories and Tharayil Medicals, wherein the Court had discouraged the practice of issuing composite show cause notices and composite assessment orders covering multiple financial years.