St. Josephs Hospital Trust Vs Joint Commissioner (Kerala High Court)
Summary: Kerala High Court considered a writ petition filed by St. Josephs Hospital Trust challenging Ext.P1 composite Show Cause Notice issued by the respondent for multiple financial years, namely 2020-2021 to 2024-2025. The principal challenge was that a single composite notice covering several assessment years was not legally sustainable. The petitioner relied upon the Division Bench decisions of the Kerala High 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].
After hearing the counsel for the petitioner and the Standing Counsel for the respondent, the High Court found merit in the petitioner’s submission. Justice Ziyad Rahman A.A. noted that the Division Bench had already entered a finding on the legal sustainability of composite proceedings covering multiple assessment years in the decisions relied upon by the petitioner.
Applying the principles laid down in those judgments, the High Court held that interference with Ext.P1 was required. Accordingly, the Court quashed the composite Show Cause Notice. The relief, however, did not prevent the respondent from initiating fresh proceedings. Liberty was expressly granted to issue separate notices for the relevant assessment years.
