JUDGMENT

This writ petition is submitted by the petitioner, which is a registered tax payer under the provisions CGST Act , challenging Ext.P3 order passed under Section 74 of the CGST Act . One of the main grounds raised in this writ petition is that, Ext.P1 notice is a consolidated notice for multiple assessment years pertaining to the assessment years 2018-2019 to 2022-23 and issuance of such notice is not sustainable as per the decision rendered 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. After perusing the records I find that, the impugned order is passed in respect of multiple assessment years and hence it is against the principles laid by this Court in the decisions referred to above.

In such circumstances, this writ petition is disposed of quashing Ext.P1 show cause notice and Ext.P3 order, granting liberty to the respondents to initiate