JUDGMENT

This writ petition is submitted by the petitioner challenging Ext.P1 and Ext.P2 show cause notices. The challenge is raised mainly on the ground that, the said notices are the composite notices for multiple assessment years, pertaining to 2018-19 to 2021-22. One of the main contentions raised by the petitioner is that, in the light of the law laid down by this Court in Joint Commissioner (Intelligence & Enforcement) v. M/s. Lakshmi Mobiles Accessories [2025 KHC OnLine 149] and Tharayil Medicals (M/s.), Thrissur v. Deputy Commissioner, Thrissur [2025 KHC OnLine 467], the said notices are unsustainable.

2. After hearing the learned counsel for the petitioner, the learned Government Pleader appearing for respondents 1 to 3 and the learned Standing Counsel appearing for respondents 4 and 5, I find merit in the said submission, in view of the fact that, such a finding was indeed entered into by the Division Bench of this Court in the decisions referred to above. Thus, in the light of the principl