Joseph Joseph vs The Deputy Commissioner (Intelligence)

Judicial Analysis Court Copy Headnote Facts Arguments Court observation

2026 Supreme(Online)(Ker) 28134

IN THE HIGH COURT OF KERALA AT ERNAKULAM
Ziyad Rahman A.A., J
Joseph Joseph – Appellant
Versus
The Deputy Commissioner (Intelligence) – Respondent

Advocates:
For the Appellants/Petitioners: SHRI.RAJESH NAMBIAR
For the Respondents: SHRI.V.GIRISHKUMAR, SC, SHRI.ARUN AJAY SHANKAR, G.P

Table of Content
1. challenges composite notice and order for multiple gst years. (Para 1)
2. court concurs with precedents against composite notices. (Para 2)
3. quashes notices, permits separate issuance with safeguards. (Para 3)

JUDGMENT

This writ petition is submitted by the petitioner challenging Ext.P1 consolidated Show Cause Notice which was issued by the 1^st respondent and Ext.P3 Order in original which was issued by the 2^nd respondent for multiple financial years namely, 2019-20, 2020-21, 2021-22, 2022-23 and 2023-24. 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 Government Pleader for the 2^nd and 3^rd respondents and the learned Standing Counsel for the 1^st and 4^th respondents. I merit in the said submission, in view of the fact that, such

Click Here to Read the rest of this document