Case LawWP(C) No. 21593 of 2026
Prabhakaran Padmanabhan Vs Additional Commissioner
- Court:
- High Court
- Bench:
- Kerala
- Date:
- July 15, 2026
- Type:
- Writ Petition
- Members:
- ZIYAD RAHMAN A.A
Subject
Consolidated Show Cause Notice for Multiple Financial Years Deemed Unsustainable and Quashed
Show Cause Notice
Summary
The High Court has allowed the writ petition, setting aside a consolidated show cause notice (SCN) and subsequent orders that were issued for multiple financial years. The Court found such a composite notice to be legally unsustainable, relying on pr…
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, 2018-2019 to 2021-2022, Ext.P4 Order-in-original and Ext.P5 summary order. The main challenge raised against the sustainability of the same is that, issuance of a composite n…