JUDGMENT

This writ petition is submitted by the petitioner challenging Ext.P3 Show Cause Notice dated 21.12.2023 and Exts.P5 and P5(a) Orders dated 19.06.2025 issued by the 5^th respondent for multiple financial years namely, 2019-20 and 2020-21. 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 decisions rendered 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]. 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.

In such circumstances, in the light of the principles laid down by this Court in the above referred judgments, an interference is required. Accordingly, this writ petition is disposed of, quashing ExtsP3, P5 and P5(a), granting liberty to the res