- 1 - HC-KAR NC: 2025:KHC:54660 WP No. 22633 of 2024 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 19TH DAY OF DECEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 22633 OF 2024 (T-RES) BETWEEN: M/S CENTURY GALAXY DEVELOPERS LIMITED A COMPANY REGISTERED UNDER THE COMPANIES ACT 1956, REPRESENTED BY ITS DIRECTOR, MR SALILM JAHANGEER KIRMANI, AGED ABOUT 57 YEARS, S/O MOHD. SYED KIRMANI, ADDRESS AT PENT HOUSE, B 9, OLD AIRPORT, KODIHALLI, BANGALORE – 560 008 …PETITIONER (BY SRI. BHARAT RAICHANDANI, SRI. RAAGHUL PIRAANESH & SRI. CHANDRA KIRAN K., ADVOCATES) AND: 1. THE UNION OF INDIA REPRESENTED HEREIN BY THE SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI – 110 001 2. CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS REPRESENTED HEREIN BY THE CHAIRMAN, DEPARTMENT OF REVENUE,. MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI – 110 001 3. THE ADDITIONAL DEPUTY COMMISSIONER OF COMMERCIAL TAXES (ENFORCEMENT) SOUTH ZONE VTK-II, B-BLOCK, RAJENDRA NAGAR, Digitally signed by CHANDANA B M Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:54660 WP No. 22633 of 2024 KORAMANGALA, BENGALURU – 560 047 4. DEPUTY COMMISSIONER OF COMMERCIAL TAXES (ENFORCEMENT_-7, SOUTH ZONE, ROOM NO.408, 4TH FLOOR, B BLOCK, VTK-2, NEAR NATIONAL GAMES VILLAGE, RAJENDRA NAGAR, KORAMANGALA, BENGALURU – 560 047 …RESPONDENTS (BY SRI. ANUPARNA BORDOLOI, CGC / ADVOCATE FOR R1; SRI. AKASH B. SHETTY, ADVOCATE FOR R2; SRI. K. HEMA KUMAR, AGA FOR R3 & R4) THIS W.P. IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO SET ASIDE THE IMPUGNED NOTICE VIDE NO. ADCOM/ENF/SZ/DCCT-07/INS-06/2023-24 AND REFERENCE NO. MA290524278146K DTD. 29.05.2024 (ANNX-B) ISSUED BY THE RESPONDENT NO.4 AS BAD IN LAW AND ETC., THIS PETITION, COMING ON FOR PRELIMINARY HEARING IN ‘B’ GROUP, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR ORAL ORDER In this petition, petitioner seeks the following reliefs: a) Issue a writ of certiorari, or a writ or order or direction in the nature of writ of certiorari and set aside the Impugned Notice vide no. ADCOM/ENF/SZ/DCCT-07/INS- 06/2023-24 and Reference No. MA290524278146K dated 29.05.2024 (Annexure B) issued by the Respondent No. 4 as bad in law. b) Issue a writ of certiorari, or a writ or order or direction in the nature of writ of certiorari and hold that Impugned Notice vide no. ADCOM/ENF/SZ /DCCT-07/INS-06/2023-24 - 3 - HC-KAR NC: 2025:KHC:54660 WP No. 22633 of 2024 and Reference No. MA290524278146K dated 29.05.2024 (Annexure B) issued by Respondent No. 4 was without jurisdiction. c) Issue a writ of Mandamus, or a writ or order or direction in the nature of writ of mandamus and direct the Respondent No. 3 to not to proceed further with the Impugned Notice. d) Issue any other direction or grant any other relief, as deemed fit in the facts and circumstances of this case, in the interest of justice. e) Issue a direction to provide for the cost of this petition. 2. Though several contentions have been urged by both sides in support of their respective claims, the issue in controversy between the parties is directly and squarely covered by the judgment of this Court in the case of M/S Pramur Homes And Shelters Vs. The Union of India and Ors. in WP No.33081/2025 dated 11.12.2025. 3. In the said judgment, this Court formulated two points for consideration, which reads as under: (i) Whether clubbing/consolidation/bunching/ combining of multiple tax periods/financial years in a - 4 - HC-KAR NC: 2025:KHC:54660 WP No. 22633 of 2024 Single/Composite Show cause notice issued under Section 73 / 74 of the CGST/ KGST Act , 2017 is permissible and valid in law? (ii) Whether the impugned Show cause notice dated 30.09.2025 issued by the 4th respondent to the petitioner for the tax periods/financial years from 2019-20 to 2023-24 under Section 74 of the CGST/ KGST Act, 2017 warrants interference by this Court in the present petition? 4. Issue No.1 was answered by this Court in favour of the petitioner by holding as under: Point No.(i) is accordingly answered in favour of the petitioner/tax payer/assessee by holding that clubbing/ consolidation/ bunching/ combining of multiple tax periods/financial years in a Solitary/Single/Composite Show cause notice issued under Section 73/74 of the CGST/KGST Act is illegal, invalid, impermissible and without jurisdiction or authority of law and contrary to the provisions of the CGST/KGST Act. 5. So also point No.2 was also answered by this Court in favour of the petitioner by quashing the impugned Show Cause Notice by holding as under: - 5 - HC-KAR NC: 2025:KHC:54660 WP No. 22633 of 2024 “Re: Point No.(ii); 9. While dealing with Point No. (i) supra, I have already come to the conclusion that clubbing / consolidation / bunching/ combining of multiple tax periods/financial years in a Solitary/Single/Composite Show cause notice issued under Section 73 / 74 of the CGST / KGST Act is illegal, invalid, impermissible and without jurisdiction or authority of law and contrary to the provisions of the CGST / KGST Act. In the instant case, a perusal of the impugned Show cause notice dated 30.09.2025 will indicate that the same encompasses and pertains to multiple tax periods/financial years, viz., from 2019-20 to 2023-24, which is impermissible in law and consequently, the impugned Show cause notice and all further proceedings pursuant thereto are also vitiated and deserve to be quashed reserving liberty to the respondents to initiate any action/proceedings in accordance with law. Point No.(ii) is also accordingly answered in favour of the petitioner/tax payer/assessee by holding that the impugned Show cause notice dated 30.09.2025 issued by the 4th respondent to the petitioner for the tax periods/financial years from 2019- 20 to 2023-24 under Section 74 of the CGST/KGST - 6 - HC-KAR NC: 2025:KHC:54660 WP No. 22633 of 2024 Act is illegal, invalid, impermissible, arbitrary and without jurisdiction or authority of law and contrary to the provisions of the CGST/KGST Act and the impugned show cause notice and all further proceedings, orders, notices pursuant thereto deserve to be quashed by reserving liberty in favour of the respondents to initiate proceedings in accordance with law. 10. In the result, I pass the following: ORDER (i) Petition is hereby allowed. (ii) The impugned show-cause notice at Annexure-A dated 30.09.2025 issued by respondent No.4 and all further proceedings, orders, notices etc., pursuant thereto initiated/to be initiated by the respondents are hereby quashed. (iii) The respondents are however reserved liberty to initiate appropriate proceedings in accordance with law and if such proceedings are initiated by the respondents, petitioner would be entitled to contest / defend the same in accordance with law.” 6. The issue in controversy involved in the present petition also relates to clubbing/consolidation/bunching/combining - 7 - HC-KAR NC: 2025:KHC:54660 WP No. 22633 of 2024 of multiple tax periods/financial years/block periods in a Single/Composite Show cause notice, which has already been held to be invalid and illegal by this Court in M/S Pramur Homes And Shelters’s case referred to Supra. 7. Under these circumstances, the impugned show cause notice dated 29.05.2024 at Annexure-B passed by respondent No.4 deserve to be quashed. 8. In the result, I pass the following: ORDER (i) Petition is hereby allowed and disposed of in terms of M/S Pramur Homes And Shelters Vs. The Union of India and Ors. in WP No.33081/2025 dated 11.12.2025. (ii) The impugned show cause notice dated 29.05.2024 at Annexure-B passed by respondent No.4 and all further proceedings, orders, notices etc., pursuant thereto initiated/to be initiated by the respondents are hereby quashed. - 8 - HC-KAR NC: 2025:KHC:54660 WP No. 22633 of 2024 (iii) The respondents are however reserved liberty to initiate appropriate proceedings in accordance with law and if such proceedings are initiated by the respondents, petitioner would be entitled to contest / defend the same in accordance with law. Sd/- (S.R.KRISHNA KUMAR) JUDGE BMC List No.: 2 Sl No.: 22