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IN THE HIGH COURT OF KERALA AT ERNAKULAM
MR. ZIYAD RAHMAN A.A., J
DHANLAXMI BANK LIMITED – Appellant
Versus
STATE OF KERALA – Respondent
| Table of Content |
|---|
| 1. introduction to the case and its background regarding notices issuance. (Para 1) |
| 2. arguments presented by both petitioners and respondents regarding the nature of composite notices. (Para 2 , 3 , 4 , 5 , 6) |
| 3. court's analysis of the prejudices caused to taxpayers due to composite notices. (Para 8) |
| 4. discussion on the binding nature of previous judgments and implications for future cases. (Para 9 , 10 , 11) |
JUDGMENT
[WP(C) Nos.15618/2025, 3332/2025, 4442/2025, 5020/2025, 5103/2025, 5604/2025, 5708/2025, 6270/2025, 6732/2025, 8039/2025, 8283/2025, 8585/2025, 8637/2025, 8880/2025, 8882/2025, 9720/2025, 9965/2025, 10092/2025, 10122/2025, 10131/2025, 10164/2025, 10210/2025, 10682/2025, 10694/2025, 11251/2025, 11335/2025, 11396/2025, 11516/2025, 11676/2025, 12422/2025, 12504/2025, 13067/2025, 13261/2025, 13290/2025, 13773/2025, 13913/2025, 14516/2025, 14625/2025, 14661/2025, 14669/2025, 14757/2025, 14871/2025, 14961/2025, 15178/2025, 15357/2025, 15691/2025, 16352/2025, 17091/2025, 17159/2025, 17167/2025, 17320/2025, 17369/2025, 17374/2025, 17386/2025, 17462/2025, 17810/2025, 18102/2025, 19420/2025, 19684/2025, 19838/2025, 20034/2025, 20140/2025, 20141/2025, 20535/2025, 2
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