Case LawWP(C) No. 41726 of 2025
Nav Bsa Enterprises Vs Enforcement Officer
- Court:
- High Court
- Bench:
- Kerala
- Date:
- June 11, 2026
- Type:
- Writ Petition
- Members:
- ZIYAD RAHMAN A.A
Subject
Consolidated Show Cause Notices for Multiple Assessment Years are Not Sustainable
Show Cause Notice
Summary
The High Court has set aside a consolidated show cause notice (Ext.P1) issued for multiple financial years, holding that a single notice covering various assessment years is not legally sustainable based on established Division Bench precedents of th…
Judgement
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, 2019-2020 to 2021-2022. 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…