Composite Show Cause Notice for Several Financial Years Invalid: Kerala HC

Aranmula Chit Funds Pvt. Ltd. Vs Deputy Commissioner of State Tax (Intelligence) (Kerala High Court) The Kerala High Court considered a writ petition challenging an order issued by the Deputy Commissioner of State Tax (Intelligence) covering multiple financial years from 2017-18 to 2023-24. The petitioner contended that the order was based on a composite show cause notice issued for several assessment years and that such a course was legally unsustainable. Reliance was placed on earlier decisions of the Court which held that issuance of a composite notice for multiple assessment years is imper...