Ramachandran vs Assistant Commissioner Central Tax and Central Excise

Judicial Analysis Court Copy Headnote Facts Arguments Court observation

2026 Supreme(Online)(Ker) 27409

IN THE HIGH COURT OF KERALA AT ERNAKULAM
Ziyad Rahman A.A., J
Ramachandran – Appellant
Versus
Assistant Commissioner Central Tax and Central Excise – Respondent

Advocates:
For the Appellants/Petitioners: S.Anil Kumar, B.Prabhakar, Rahul A., Sabu C.J, Nancy Prabhakar, Anantha Jith S.
For the Respondents: P.Sreekumar, ASGI, V.Girishkumar, SC

Table of Content
1. challenges composite tax order for multiple years. (Para 1)
2. quashes order, mandates separate notices per year. (Para 2)

JUDGMENT

This writ petition is submitted by the petitioner challenging Ext.P1 order-in-original passed by the 1^st respondent for multiple financial years namely, 2017-2018 to 2021-2022. The main challenge raised against the sustainability of the same is that, issuance of a composite order 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 (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 principles laid down by this Court in the above referred judgments, an interference is required. Accordingly, this writ petition is di

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