JUDGMENT

This writ petition is submitted by the petitioner challenging Ext.P16 order in original and Exts.P17 to P17(b) summary of order in Form GST DRC-07 pertaining to the assessment years 2018-2019 to 2020-2021. One of the main grounds raised by the learned Senior Counsel appearing for the petitioner is that, since the said order being a composite order for multiple assessment years, is not sustainable in view of the principles laid down by a Division Bench of this Court in Joint Commissioner (Intelligence & Enforcement) v. M/s. Lakshmi Mobile Accessories [2025 KHC OnLine 149] and Tharayil Medicals (M/s.), Thrissur v. Deputy Commissioner, Thrissur [2025 KHC OnLine 467].

2. Apart from the above, it is also contended that, the proceedings are not sustainable in view of the fact that, earlier the proceedings initiated as per ASMT 10 were already concluded after examining the explanations offered by the petitioner as evidenced by Exts.P2, P3 and P4 orders, and hence the present proceedings could not have