Case LawWP (C) No. 19441 of 2026
Nisha Raphel Vs State Tax Officer
- Court:
- High Court
- Bench:
- Kerala
- Date:
- June 8, 2026
- Type:
- Writ Petition
Subject
Composite Show Cause Notices for Multiple Assessment Years Legally Unsustainable
Show Cause Notice
Summary
This writ petition is allowed , with the High Court holding that the issuance of a composite show cause notice for multiple financial years is legally unsustainable , relying on earlier precedents established by the Division Bench. Summary of Facts a…
Judgement
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, 2018-2019, 2019-2020, 2020-2021, 2021-2022, 2022-2023 and 2023-2024 and Ext.P2 Order-in-Original. Ext.P2(a) is the summary of the order. The main challenge raised against the su…