JUDGMENT

This writ petition is submitted by the petitioner challenging Ext.P1 consolidated show cause notice issued by the Joint Commissioner (Intelligence & Enforcement), State GST Department, Ernakualm for multiple financial years namely, 2018-19 to 2022-23 and Ext.P2 order-in-original and Ext.P3 summary order passed by the respondent. 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 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 and the learned Government Pleader for the respondent, 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