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IN THE HIGH COURT OF KERALA AT ERNAKULAM
ZIYAD RAHMAN A.A., J
ALSALAMA SCHOOL OF SAFETY STUDIES – Appellant
Versus
THE DEPUTY COMMISSIONER (INTELLIGENCE), ERNAKULAM – Respondent
| Table of Content |
|---|
| 1. illegal to issue composite show cause notices for multiple assessment years. (Para 1) |
| 2. court finds merit in quashing orders based on existing judgments. (Para 2) |
JUDGMENT
This writ petition is submitted by the petitioner challenging Ext.P1 consolidated Show Cause Notice & Exts.P3 & P4 orders, which was issued by the respondents for multiple financial years namely, 2018- 2019 & 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.
In such circumstances, in the light principles laid down by this Court in the above referred
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