JUDGMENT

This writ petition is submitted by the petitioner challenging Exts.P4 and P5 consolidated Show Cause Notices which were issued by the 1^st respondent and Ext.P6 Order in original which was issued by the 2^nd respondent for multiple namely, 2017 to 2023. 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 (M/s.), Thrissur v. Deputy Commissioner, Thrissur [2025 KHC OnLine 467]

2. After hearing the learned counsel for the petitioner and the learned Central Government Counsel, learned Government Pleader and learned Standing Counsel for the respondents, I find merit 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 circumstan