AdvertisementPrabhakaran Padmanabhan Vs Additional Commissioner (Kerala High Court)The Kerala High Court considered a writ petition challenging a consolidated Show Cause Notice issued for multiple financial years, 2018-2019 to 2021-2022, along with the consequential Order-in-original and summary order. The petitioner contended that issuance of a composite notice covering multiple assessment years was legally unsustainable, relying on the decisions in Joint Commissioner (Intelligence & Enforcement) v. M/s. Lakshmi Mobiles Accessories and Tharayil Medicals v. Deputy Commissioner, Audit Division – IV. Accordingly, the Court quashed the consolidated Show Cause Notice, Order-in-original and summary order. Lakshmi Mobiles Accessories [2025 KHC OnLine 149] and Tharayil Medicals v. Deputy Commissioner, Audit Division – IV [2025 VIL 356 KER]2.