Prabhakaran Padmanabhan Vs Additional Commissioner (Kerala High Court)
The Kerala High Court considered a writ petition challenging a consolidated Show Cause Notice issued for multiple financial years, 2018-2019 to 2021-2022, along with the consequential Order-in-original and summary order. The petitioner contended that issuance of a composite notice covering multiple assessment years was legally unsustainable, relying on the decisions in Joint Commissioner (Intelligence & Enforcement) v. M/s. Lakshmi Mobiles Accessories and Tharayil Medicals v. Deputy Commissioner, Audit Division – IV. After hearing both sides, the Court found merit in the petitioner’s submission, noting that the Division Bench had entered such a finding in the cited decisions. Accordingly, the Court quashed the consolidated Show Cause Notice, Order-in-original and summary order. The respondents were granted liberty to issue separate notices for the relevant assessment years. The period from issuance of the composite notice until receipt of the certified copy of the judgment was directed to be excluded while computing the limitation period for initiating fresh proceedings. All other contentions of the parties were left open.
Cases Discussed
- Joint Commissioner (Intelligence & Enforcement) v. M/s. Lakshmi Mobiles Accessories (Kerala High Court), [2025 KHC OnLine 149]
- Tharayil Medicals v. Deputy Commissioner, Audit Division – IV (Kerala High Court), [2025 VIL 356 KER]
FULL TEXT OF THE JUDGMENT/ORDER OF KERALA HIGH COURT
This writ petition is submitted by the petitioner challenging Ext.P1 consolidated Show Cause Notice which was issued by the respondents for multiple financial years namely, 2018-2019 to 2021-2022, Ext.P4 Order-in-original and Ext.P5 summary order. 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 v. Deputy Commissioner, Audit Division – IV [2025 VIL 356 KER]
2. After hearing the learned counsel for the petitioner 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 entered into by the Division Bench of this Court in the decisions referred to above.
In such circumstances, in the light principles laid down by this Court in the above referred judgments, an interference is required. Accordingly, this writ petition is disposed of,
quashing Ext.P1 consolidated Show Cause Notice which was issued by the respondents for multiple financial years namely, 2018-2019 to 2021-2022, Ext.P4 Order-in-original and Ext.P5 summary order, granting liberty to the respondent to issue separate notices for the relevant assessment years. However, the period from the date of issuance of composite notice till the date of receipt of certified copy of the judgment shall be excluded while computing the period of limitation for initiating fresh proceeding. All the other contentions of the parties are left open.
