JUDGMENT

This writ petition is submitted by the petitioner challenging Ext.P1 consolidated Show Cause Notice and Ext.P3 Order in original which were issued by the 3^rd respondent for multiple financial years namely, 2017-18, 2018-19, 2019-20 and 2020-21. 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 respondent Nos. 1 and 3 and the learned Government Pleader for the 2^nd respondent, 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 ci