GHV India Pvt. Ltd. Vs Joint Commissioner (Intelligence & Enforcement) (Kerala High Court)
The writ petition challenged a consolidated Show Cause Notice (Ext.P1) covering multiple financial years from 2018–2019 to 2022–2023 and a consequent order (Ext.P3). The petitioner argued that issuing a composite notice and order for multiple assessment years was legally unsustainable, relying on earlier decisions of the Kerala High Court in Joint Commissioner (Intelligence & Enforcement) v. M/s. Lakshmi Mobiles Accessories and Tharayil Medicals v. Deputy Commissioner. After hearing both sides, the Court found merit in the petitioner’s contention, noting that a Division Bench had already held such composite proceedings to be invalid. Applying the same principle, the Court set aside Ext.P1 and Ext.P3. However, it granted liberty to the authorities to issue separate notices for each relevant assessment year. The Court also directed that the period from the date of Ext.P3 until receipt of the certified copy of the judgment would be excluded for limitation purposes in any fresh proceedings. All other contentions were left open.
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 1st respondent for multiple financial years namely, 2018-2019 to 2022-2023 and Ext.P3 order passed by the 2nd 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].
