- 1 - HC-KAR NC: 2025:KHC:54351 WP No. 38219 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. 38219 OF 2025 (T-RES) BETWEEN: EDUCATIONAL RATING AND ASSESSMENT FOUNDATION, A SECTION 25 COMPANY INCORPORATED UNDER COMPANIES ACT, 1956 REPRESENTED BY ITS DIRECTOR SRI.M.R. JAYARAM S/O LATE M.S. RAMAIAH AGED ABOUT 78 YEARS 5TH AND 6TH FLOOR, LAVELLE MANSION, 1/2, LAVELLE ROAD, BENGALURU 560 001. REGISTERED UNDER GST ACT WITH GSTIN 29AAECE8273G1ZB …PETITIONER (BY SRI. ANNAMALAI S.,ADVOCATE) AND: 1. UNION OF INDIA MINISTRY OF FINANCE, REPRESENTED BY ITS SECRETARY, NORTH BLOCK, NEW DELHI-110 001. 2. CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, REPRESENTED BY ITS CHAIRPERSON, NORTH BLOCK, NEW DELHI-110 001. 3. THE ADDITIONAL DIRECTOR, OFFICE OF THE PRINCIPAL ADDITIONAL DIRECTOR GENERAL OF GOODS AND SERVICES TAX INTELLIGENCE, BENGALURU ZONAL UNIT, NO. 112, K.H.ROAD, Digitally signed by CHANDANA B M Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:54351 WP No. 38219 of 2025 SP ENCLAVE, ADJ. TO KARNATAKA BANK, BENGALURU-560 027. 4. THE JOINT COMMISSIONER OF CENTRAL TAXES, OFFICE OF COMMISSIONER OF CENTRAL TAX. BENGALURU NORTH COMMISSIONERATE, HMT BHAVAN, GANGA NAGAR, BENGALURU-560 032. 5. THE COMMISSIONER OF CENTRAL TAX APPEALS –II TTMC, BMCTC BUILDING, 4TH FLOOR ABOVE BMTC BUS STAND, DOMLUR OLD AIRPORT ROAD BENGALURU – 560 071. …RESPONDENTS (BY SRI. ARAVIND V. CHAVAN, ADVOCATE) THIS W.P IS FILED UNDER ARTICLES 226 AND 227 OF THE COSNTITUTION OF INDIA PRAYING TO QUASH THE SHOW-CAUSE NOTICE DATED 30.03.2022 BEARING SCN NO. 164/2021-22 BZU AND DIN 202203DSS0000000C505 FOR TAX PERIOD JANUARY 2018 TO FEBRUARY 2020 ISSUED BY THE RESPONDENT NO.3, HEREIN MARKED AS ANNEXURE-A AND ETC. THIS PETITION, COMING ON FOR PRELIMINARY 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: (i) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the Show-cause Notice dated 30.03.2022 bearing SCN No. 164/2021-22 BZU AND DIN 2022030SS0000000C505 for tax period - 3 - HC-KAR NC: 2025:KHC:54351 WP No. 38219 of 2025 January 2018 to February 2020 issued by the Respondent No.3, herein marked as Annexure-A. ii) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the Order-in-Original dated 15.01.2025 bearing No. 76/2024-25 in GEXCOM/ADJN/GST/ADC/151/ 2022-ADJN-COMMR- CGST -BENGALURU(N) and DIN 202501570000000050F5 passed by Respondent No.4, herein marked as Annexure-B1. iii) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the Corrigendum to the Order-in-Original No. 76/2024-25/GST/JC dated 22.01.2025 bearing DIN 2025015700000000FAAA passed by Respondent No.4, herein marked as Annexure- B2. iv) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the Summary of the Order in Form GST DRC-07 dated 29.01.2025 for the financial year: 2017-18 bearing Reference No. 20290125113505N issued by the Respondent No.4, herein marked as Annexure-B3. v) Issue a writ of Certiorari or direction in the nature of a writ a writ of certiorari quashing the Order-in-Appeal dated 29.08.2025 in Appeal No. 49/2025-26 A-II bearing Order-in-Appeal No. 28/2025-26 CT and DIN 2025085700000000A776 passed by the Respondent No.5. herein marked as Annexure-C. - 4 - HC-KAR NC: 2025:KHC:54351 WP No. 38219 of 2025 vi) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing Notification No. 14/2017-CT dated 01.07.2017 which is enclosed and marked as Annexure-D for reasons stated in grounds. vii) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing Circular No. 3/3/2017-GST dated 05.07.2017 and Circular No. 31/05/2018-GST dated 09.02.2018 [as amended by Circular No. 169/01/2022- GST dated 12.03.2022] which are enclosed and marked as Annexure-E1, Annexure-E2 and Annexure-E3 respectively for the reasons stated in grounds. viii) And pass such other orders as this Hon’ble Court deems fit and proper in the interest of justice and equity including the cost of the this writ 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: - 5 - HC-KAR NC: 2025:KHC:54351 WP No. 38219 of 2025 (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: 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. - 6 - HC-KAR NC: 2025:KHC:54351 WP No. 38219 of 2025 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 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 - 7 - HC-KAR NC: 2025:KHC:54351 WP No. 38219 of 2025 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. (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 - 8 - HC-KAR NC: 2025:KHC:54351 WP No. 38219 of 2025 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 30.03.2022 at Annexure-A as well as order-in-Original dated 15.01.2025 at Annexure-B1, Corrigendum of Order-in- Original dated 22.01.2025 at Annexure-B2, Summary of Order dated 29.01.2025 at Annexure-B3 and Order-in-Appeal dated 29.08.2025 at Annexure-C 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. - 9 - HC-KAR NC: 2025:KHC:54351 WP No. 38219 of 2025 (ii) The impugned show cause notice dated 30.03.2022 at Annexure-A as well as order-in-Original dated 15.01.2025 at Annexure-B1, Corrigendum of Order-in-Original dated 22.01.2025 at Annexure-B2, Summary of Order dated 29.01.2025 at Annexure-B3 and Order-in-Appeal dated 29.08.2025 at Annexure-C 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 SV List No.: 4 Sl No.: 4