JUDGMENT

This writ petition is submitted by the petitioner challenging Ext.P7 consolidated Show Cause Notice which was issued by the Deputy Commissioner (Intelligence (I/C)), SGST Department, Ernakulam and Ext.P1 Order in original which was issued by the 1st respondent for multiple financial years namely, 2017-18, 2018-19, 2019-20, 2020-21, 2021-22, 2022-23 and 2023- 24 upto September 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 for the 3^rd respondent , the learned Standing Counsel for the respondent Nos. 1,2 and 5 and the learned Government Pleader for the 4^th resp