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IN THE HIGH COURT OF KERALA AT ERNAKULAM
ZIYAD RAHMAN A.A., J
ARTISANS DEVELOPMENT CO OPERATIVE LTD 4429 KERALA (ARTCO LTD) – Appellant
Versus
STATE OF KERALA – Respondent
| Table of Content |
|---|
| 1. challenge to composite show cause notice for multiple years. (Para 1) |
| 2. court finds merit in the petitioner's argument and quashes notices. (Para 2) |
JUDGMENT
This writ petition is submitted by the petitioner challenging Ext.P2 consolidated Show Cause Notice for multiple assessment years namely, 2021-22 and 2022-23 issued by the 3rd respondent, Ext.P2(a) summary of show cause notice issued by the State Tax Officer for the assessment year 2021-22, Ext.P2(b) summary of show cause notice issued by the State Tax Officer for the assessment year 2022-23, Ext.P3 Order in Original which passed by the 4th respondent for multiple financial years namely, 2021-22 and 2022-23. The main challenge raised against the sustainability of the same is on the ground 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, the learned Govern
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