Insight Media City (India) Private Limited vs Union Of India

Judicial Analysis Court Copy Headnote Facts Arguments Court observation

2026 Supreme(Online)(Ker) 30215

IN THE HIGH COURT OF KERALA AT ERNAKULAM
Ziyad Rahman A.A., J
Insight Media City (India) Private Limited – Appellant
Versus
Union Of India – Respondent

Advocates:
For the Appellants/Petitioners: Sreelekshmi Ben, Jose Jacob, Jazil Dev Ferdinanto, Anne Maria Mathew, Anjaly Ann Joseph
For the Respondents: P.T.Dinesh

Table of Content
1. the challenge pertains to the procedural legality of issuing a consolidated show cause notice for multiple years. (Para 1)
2. consolidated notices for multiple distinct assessment years are legally unsustainable and are to be quashed. (Para 2)

JUDGMENT

This writ petition is submitted by the petitioner challenging Ext.P11 consolidated Show Cause Notice which was issued by the 3^rd respondent for multiple financial years namely, 2017- 2018 to 2019-2020 and Ext.P13 order-in-original passed by the 3^rd respondent. The main challenge raised against the sustainability of the same is that, issuance of a composite notice and order 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, the learned Government Pleader and the learned Standing Counsel for the respondents, I find merits in the said submission, in view of the fact that, such a finding was indeed entere

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