- 1 - HC-KAR NC: 2025:KHC:54572 WP No. 34477 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. 34477 OF 2025 (T-RES) BETWEEN: M/S BHAGAWAN ELETRICALS A PROPRIETARY CONCERN REP. HEREIN BY ITS PROPRIETOR MS BHAGAVATHI DEVI HAVING ITS REGISTERED ADDRESS AT, SHOP NO. A-2, GROUND FLOOR SHREE SHANTHI PALACE KUCCHALAKKIKERE, BH ROAD CROSS SHIVAMOGGA 577 202 …PETITIONER (BY SMT. RAMYA SHREE M.N. ADVOCATE FOR SRI. SANDEEP HUILGOL.,ADVOCATE) AND: 1. SUPERINTENDENT OF CENTRAL TAX SHIVAMOGGA SOUTH RAGE SHIVAMOGGA CENTRAL GST COMMISSIONERATE 6TH CROSS ASHWATH NAGAR, OFF SAVALANGA ROAD SHIVAMOGGA 577 204 2. SUPERINTENDENT OF CENTRAL TAX GROUP-1, CIRCLE -2 GST AUDIT COMMISSIONERATE Digitally signed by CHANDANA B M Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:54572 WP No. 34477 of 2025 MYSURU 2ND FLOOR, VINAYA MARGA SIDDHARTHA NAGAR, MYSURU – 570011 3. SUPERINTENDENT SHIVAMOGA DIVISION, LGSTO-223 DGSTO SHIVAMOGGA, 6TH CROSS ASHWATH NAGAR, 04 OFF SAVALANGA ROAD SHIVAMOGGA – 577 204 4. ASSISTANT COMMISSIONER OF CENTRAL TAX, MYSURU, MYSURU AUDIT COMMISSIONERATE 2ND FLOOR, VINAYA MARGA SIDDHARTHA NAGAR MYSURU -570 011 …RESPONDENTS (BY SRI. JEEVAN J. NEERALAGI, ADVOCATE) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF CONSTITUTION OF INDIA PRAYING TO-(I) QUASH THE IMPUGNED ORDER-IN-ORIGINAL BEARING NO. 22/2024- 25/GST/SOUTH BEARING DIN NUMBER 263/2024-25 DATED 20250157YY0000333C94 AND O.C.NO.263/2024-25 30.01.20205 PASSED BY THE 1ST RESPONDENT UNDER SECTION 74(1) OF THE CENTRAL GOODS AND SERVICES TAX ACT, 2017, THE KARNATAKA GOODS AND SERVICES TAX ACT, 2017 AND THE INTEGRATED GOODS AND SERVICES TAX ACT, 2017 FOR THE TAX PERIODS OF JULY 2017 TO MARCH 2022 (ANNEXURE-A) 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: - 3 - HC-KAR NC: 2025:KHC:54572 WP No. 34477 of 2025 (i) Quashing the impugned Order-in-Original bearing No. bearing DIN Number 22/2024-25/GST/SOUTH 20250157YY0000333C94 and O.C.No. 263/2024-25 dated 30.01.202 5 passed by the 1 Respondent under Section 74(1) of the Central Goods and Services Tax Act, 2017, the Karnataka Goods and Services Tax Act, 2017 and the Integrated Goods and Services Tax Act, 2017 for the tax periods of July 2017 to March 2022 (Annexure 'A'); (ii) Quashing the impugned summary of the Order-in- Original in Form GST DRC 07 dated 05.02.2025 bearing Reference Number ZD290225020440V issued by the 1st Respondent for July 2017 to March 2018 (Annexure 'B') (iii) Quashing the impugned summary of the Order-in- Original in Form GST DRC 07 dated 05.02.2025 bearing Reference Number ZD290225020452Q issued by the 1st Respondent for April 2018 to March 2019 (Annexure 'B-1') (iv) Quashing the impugned summary of the Order-in- Original in Form GST DRC 07 dated 05.02.2025 bearing Reference Number ZD290225020459C issued by the 1st Respondent for April 2019 to March 2020 (Annexure 'B-2') (v) Pass such other or further orders as this Hon'ble Court may deem fit in the facts and circumstances of the case, in the interests of justice and equity. - 4 - HC-KAR NC: 2025:KHC:54572 WP No. 34477 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: - 5 - HC-KAR NC: 2025:KHC:54572 WP No. 34477 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 - 6 - HC-KAR NC: 2025:KHC:54572 WP No. 34477 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. - 7 - HC-KAR NC: 2025:KHC:54572 WP No. 34477 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 06.10.2022 at Annexure-D as well as order dated 30.01.2025 at Annexure-A and Summary of Orders all dated 05.02.2025 at Annexures-B, B1 and B2 deserve to be quashed. 8. In the result, I pass the following: - 8 - HC-KAR NC: 2025:KHC:54572 WP No. 34477 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 06.10.2022 at Annexure-D as well as order dated 30.01.2025 at Annexure-A and Summary of Orders all dated 05.02.2025 at Annexures-B, B1 and B2 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 CT:HS List No.: 3 Sl No.: 0