YEROOR SERVICE COOPERATIVE BANK LIMITED vs CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS

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2026 Supreme(Online)(Ker) 18177

IN THE HIGH COURT OF KERALA AT ERNAKULAM
ZIYAD RAHMAN A.A., J
YEROOR SERVICE COOPERATIVE BANK LIMITED – Appellant
Versus
CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS – Respondent

Advocates:
For the Appellants/Petitioners: DR.K.P.PRADEEP, SHRI.T.T.BIJU, SMT.SMITHA GOPINATH, SMT.T.THASMI, SMT.M.J.ANOOPA, SMT.POOJA V.M.
For the Respondents: SHRI.P.R.SREEJITH

Table of Content
1. challenge to consolidated show cause notices. (Para 1)
2. court finds merit in the challenge. (Para 2)
3. final ruling to quash notices. (Para 3)
4. contentions regarding cgst left open for future. (Para 4)

JUDGMENT

This writ petition is submitted by the petitioner challenging Exts.P2 and P3 consolidated Show Cause Notices which was issued by the respondents for multiple financial years namely, 2019-2020 to 2023-2024. The main challenge raised against the sustainability of the same is that, issuance of a composite notice for multiple assessment years was found to be not legally sustainable as per the decision rendered by this Court in Joint Commissioner (Intelligence & Enforcement) v. M/s. Lakshmi Mobiles Accessories [2025 KHC OnLine 149] and Tharayil Medicals v. Deputy Commissioner, Audit Division - IV [2025 VIL 356 KER]

2. After hearing the learned counsel for the petitioner and the learned Standing Counsel for the respondents, I find merits 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.

3. In such circumstances, in the light principles laid down by thi

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