Malabar Trade Links Vs Superintendent
Date: May 31, 2026
Subject Matter
Composite Show Cause Notice for Multiple Financial Years Not Legally Sustainable, Therefore Quashed
Summary
This writ petition was allowed , and the impugned composite Show Cause Notice (Ext.P1) and Order-in-Original (Ext.P2) were quashed . The High Court ruled that a composite notice issued for multiple financial years is not legally sustainable , relying…
FULL TEXT OF THE JUDGMENT/ORDER OF KERALA HIGH COURT This writ petition is submitted by the petitioner challenging Ext.P1 composite Show Cause Notice which was issued by the respondents for multiple financial years namely, 2019-2020 and 2020-2021 and Ext.P2 Order-in-Original. The main challenge raised against the sustainability of the same is that, issuance of a composite notice for multiple asses…