- 1 - HC-KAR NC: 2025:KHC:54572 WP No. 32453 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. 32453 OF 2025 (T-RES) BETWEEN: M/S MADIKERI CONSTRUCTION PRIVATE LIMITED A COMPANY INCORPORATED UNDER THE COMPANIES ACT, 2013 REPRESENTED BY ITS MANGANING DIRECTOR SRI. JAGADISH RAI B.D. NO 74, INDUSTRIAL SHED, WHITE HOUSE, NEAR SUDARSHAN GUEST HOUSE, BEHIND MUNESHWARA TEMPLE, JAYANAGAR, MADIKERI – 571 201. REGISTERED UNDER GST ACT WITH GSTIN: 29AANCM4592MIZJ …PETITIONER (BY SRI. VENKATESH G., ADVOCATE) AND: 1. THE ADDITIONAL COMMISSIONER OF CENTRAL TAX GST COMMISSIONERATE, S1 AND S2, VINAYA MARGA, SIDDHARTHA NAGAR, MYSURU – 570 011. 2. THE ASSISTANT COMMISSIONER OF CENTRAL TAX AUDIT CIRCLE-1, MYSURU AUDIT COMMISSIONERATE, S1 AND S2, VINAYA MARGA, SIDDHARTHA NAGAR, MYSURU – 570 011. 3. SUPERINTENDENT OF CENTRAL TAX, GROUP-11, AUDIT CIRCLE-1, GST AUDIT COMMISSIONERATE, MYSURU S1 AND S2, VINAYA MARGA, SIDDHARTHA NAGAR, MYSURU – 570 011. …RESPONDENTS (BY SRI. ARAVIND V. CHAVAN, ADVOCATE) Digitally signed by CHANDANA B M Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:54572 WP No. 32453 of 2025 THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASHING THE ORDER-IN- ORIGINAL PASSED BY THE RESPONDENT DATED 30.07.2025. DIGITALLY SIGNED ORDER-IN- ORIGINAL DATED 30.07.2025 PASSED BY THE RESPONDENT BEARING ORDER SL. NO. MYS-EXCUS-000-ADC-SP- 01/2025 FOR THE FINANCIAL YEARS 2020-21 TO 2022-23 HEREIN MARKED AS ANNEXURE-A1 AND ETC., THIS PETITION, COMING ON FOR ORDERS, 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 Order-in-Original passed by the Respondent dated 30.07.2025. Digitally signed Order- in-Original dated 30.07.2025 passed by the Respondent bearing Order Sl. No. MYS-EXCUS-000-ADC-SP-01/2025 for the financial years 2020-21 to 2022-23 herein marked as Annexure-A1. (ii) 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 01.08.2025bearing Reference No. ZD290825000345F for the financial year 2020-21 issued by the Respondent No.1, herein marked as Annexure-A2. iii) 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 01.08.2025 bearing Reference - 3 - HC-KAR NC: 2025:KHC:54572 WP No. 32453 of 2025 No. 20190825,000 8257 for the financial year 2021-22 issued by the Respondent No.1, herein marked as Annexure-A3. 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 01.08.2025 bearing Reference No. ZD290825000859W for the financial year 2022-23 issued by the Respondent No.1, herein marked as Annexure-A4. v) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the consolidated show cause notice dated 16.05.2024 for the financial years 2020-21 to 2022-23 bearing SCN SI. No.: 03/2024-25, herein marked as Annexure-B1. vi) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the consolidated Summary of the Show-cause Notice dated 02.08.2024 in Form DRC-01 for the financial years 2020-21 to 2022-23 issued by the Respondent No.2 bearing Reference ZD290824007523C, herein marked as Annexure-B2. No. vii) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the Form GST ADT-01 dated 18.01.2024 bearing DIN 20240157TF000000FF4E issued by the Respondent No.2 for the FY 2020-21 to 2022-23, herein marked as Annexure-C. - 4 - HC-KAR NC: 2025:KHC:54572 WP No. 32453 of 2025 viii) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the Show cause notice dated 23.09.2024 bearing Sl. No.: 34/MYS-01/2024-25 issued by the Respondent No.3, herein marked as Annexure-D. ix) 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 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: (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 - 5 - HC-KAR NC: 2025:KHC:54572 WP No. 32453 of 2025 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: “Re: Point No.(ii); 9. While dealing with Point No. (i) supra, I have already come to the conclusion that clubbing / - 6 - HC-KAR NC: 2025:KHC:54572 WP No. 32453 of 2025 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 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 - 7 - HC-KAR NC: 2025:KHC:54572 WP No. 32453 of 2025 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 of multiple tax periods/financial years/block periods in a Single/Composite Show cause notice, which has already been held - 8 - HC-KAR NC: 2025:KHC:54572 WP No. 32453 of 2025 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 notices dated 16.05.2024 and 23.09.2024 at Annexures – B1 and D respectively, Summary of Show Cause Notice dated 02.08.2024 at Annexure-B2 as well as order dated 30.07.2025 at Annexure-A1, Summary of Orders all dated 01.08.2025 at Annexures-A2, A3 and A4 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 notices dated 16.05.2024 and 23.09.2024 at Annexures – B1 and D respectively, Summary of Show Cause Notice dated 02.08.2024 at Annexure-B2 as well as order dated 30.07.2025 at Annexure-A1, Summary of Orders all dated 01.08.2025 at Annexures-A2, A3 and A4 and all further - 9 - HC-KAR NC: 2025:KHC:54572 WP No. 32453 of 2025 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