- 1 - HC-KAR NC: 2025:KHC:54572 WP No. 37864 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 17TH DAY OF DECEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 37864 OF 2025 (T-RES) BETWEEN: OCEAN CONSTRUCTIONS (INDIA) PRIVATE LIMITED A PRIVATE LIMITED COMPANY, NO. 15-17-893/3(3), ZUHRA, 2ND CROSS, SHIVABAGH, KADRI, MANGALURU - 575002 GSTIN 29AABC00864E1ZJ REPRESENTED BY ITS DIRECTOR MR. SHARFUDDIN ALI, SON OF MR. MOHAMMED MULKI, AGED ABOUT 47 YEARS, …PETITIONER (BY SRI. PRANAAV G AMBEKAR., ADVOCATE) AND: 1. ADDITIONAL COMMISSIONER OF CENTRAL TAX MANGALURU COMMISSIONERATE, MANGALURU OFFICE OF THE COMMISSIONER OF CENTRAL EXCISE AND CENTRAL TAX, VII FLOOR, TRADE CENTRE, BUNTS HOSTEL ROAD, MANGALURU - 575003 E-MAIL ID cxmngad@nic.in 2. COMMISSIONER OF CENTRAL EXCISE AND CENTRAL TAX (REVIEW), VII FLOOR, TRADE CENTRE, BUNTS HOSTEL ROAD, MANGALURU 575003 E-MAIL ID comexmna@nic.in Digitally signed by CHANDANA B M Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:54572 WP No. 37864 of 2025 3. ASSISTANT COMMISSIONER OF CENTRAL TAXES AND CENTRAL EXCISE, MANGALURU SOUTH DIVISION, MANGALURU, 5TH FLOOR, PUNJA BUILDING ANNEXE, BALLALBAGH, MANGALURU - 575003 E-MAIL ID accxmngdnst@nic.in 4. ASSISTANT COMMISSIONER OF CENTRAL TAXES AND CENTRAL EXCISE, HPU TRADE CENTRE, MANGALURU - 575003 E-MAIL ID comexmng@nic.in 5. SUPERINTENDENT OF CENTRAL TAXES AND CENTRAL EXCISE, RANGE, SOUTH DIVISION, MANGALURU, 5TH FLOOR, PUNJA BUILDING ANNEXE, BALLALBAGH, MANGALURU 575003 E-MAIL ID supdtct.kadri@gstcxmangaluru.gov.in 6. THE COMMISSIONER OF CENTRAL EXCISE AND CENTRAL TAX, MANGALORE SOUTH DIVISION, 5TH FLOOR, PUNJA BUILDING, ANNEXE, LAL BAGH, MANGALORE 575 003 E-MAIL ID belagavi-appeals@gov.in …RESPONDENTS (BY SRI. ARAVIND V CHAVAN, ADVOCATE) THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF CONSTITUTION OF INDIA PRAYING TO A. ISSUE A WRIT OF CERTIORARI OR ANY OTHER SUITABLE WRIT QUASHING THE DIGITALLY SIGNED AND ELECTRONICALLY ISSUED SHOW CAUSE NOTICE ISSUED FOR THE TAX PERIOD 2017-18 TO 2019-20, DATED 11/07/2024, BEARING FILE NO. GEXCOM/ADJN/988/2023-ADJN-O/O COMMR-CGST-MANGALURU, SCN SI.NO. 09/2024-25 (ADC)-GST AND DIN- 20240757YZ0000318443 AND THE ANNEXURES THERETO ISSUED BY RESPONDENT NO.1 UNDER SECTION 74(1) OF THE CENTRAL GOODS AND SERVICE TAX ACT/KARNATAKA GOODS AND SERVICE TAX ACT, 2017 READ WITH SECTION 20 OF THE - 3 - HC-KAR NC: 2025:KHC:54572 WP No. 37864 of 2025 INTEGRATED GOODS AND SERVICE TAX ACT, 2017 AND ENCLOSED AS ANNEXURE B1. THIS PETITION, COMING ON FOR FINAL HEARING, 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 any other suitable writ quashing the digitally signed and electronically issued Show Cause Notice issued for the tax period 2017-18 to 2019-20, dated 11/07/2024, bearing File No. GEXCOM/ADJN/988/2023-ADJN-O/OCOMMR-CGST- MANGALURU, SCN SI.No. 09/2024-25 (ADC)-GST and DIN: 20240757YZ0000318443 and the annexures thereto issued by Respondent No. 1 under section 74(1) of the Central Goods and Service Tax Act/Karnataka Goods and Service Tax Act, 2017 read with section 20 of the Integrated Goods and Service Tax Act, 2017 and enclosed as Annexure B1. b. Issue a writ of certiorari or any other suitable writ quashing the digitally signed and electronically issued Order-in-Original issued for the tax period 2017-18 to 2019-20, on 23.01.2025, bearing GEXCOM/ADJN/988/2023-ADJN–O/oCOMMR-CGST- MANGALURU/1205018 and DIN: 20250/57420000498404 and the annexures thereto issued by Respondent No. 2 - 4 - HC-KAR NC: 2025:KHC:54572 WP No. 37864 of 2025 under section 74(1) of the Central Goods and Service Tax Act/Karnataka Goods and Service Tax Act, 2017 read with section 50 of the Central Goods and Service Tax Act/ Karnataka Goods and Service Tax Act, 2017 read with section Integrated Goods and Service Tax Act, 2017 and enclosed as Annexure C1. c. Issue a writ of certiorari or any other suitable writ quashing the digitally signed and electronically issued Summary of the order in Form GST DRC-07 dated 04/02/2025 bearing Reference No. ZD290225012784D for the tax period July 2017 to March 2018 by the Respondent No. 5 and enclosed as Annexure C2. d. Issue a writ of certiorari or any other suitable writ quashing the digitally signed and electronically issued Summary of the order in Form GST DRC-07 dated 04/02/2025 bearing Reference No. ZD290225012917A for the tax period July 2018 to March 2019 by the Respondent No. 5 and enclosed as Annexure C3. e. Issue a writ of certiorari or any other suitable writ quashing the digitally signed and electronically issued Summary of the order in Form GST DRC-07 dated 04/02/2025 bearing Reference No. ZD2902250132800 for the tax period July 2019 to March 2020 by the Respondent No. 5 and enclosed as Annexure C4. f. And pass such other orders as this Hon'ble Court deems fit and proper in the interest of justice and equity. - 5 - HC-KAR NC: 2025:KHC:54572 WP No. 37864 of 2025 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 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: - 6 - HC-KAR NC: 2025:KHC:54572 WP No. 37864 of 2025 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: “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 - 7 - HC-KAR NC: 2025:KHC:54572 WP No. 37864 of 2025 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 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. - 8 - HC-KAR NC: 2025:KHC:54572 WP No. 37864 of 2025 (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 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 11.07.2024 at Annexure-B1 as well as order dated 23.01.2025 at Annexure-C1 and Summary of Order all dated 04.02.2025 at Annexures-C2, C3 and C4 deserve to be quashed. 8. In the result, I pass the following: - 9 - HC-KAR NC: 2025:KHC:54572 WP No. 37864 of 2025 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 11.07.2024 at Annexure-B1 as well as order dated 23.01.2025 at Annexure-C1 and Summary of Order all dated 04.02.2025 at Annexures-C2, C3 and C4 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. Sd/- (S.R.KRISHNA KUMAR) JUDGE MDS List No.: 3 Sl No.: 0