- 1 - HC-KAR NC: 2025:KHC:54572 WP No. 31857 of 2024 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. 31857 OF 2024 (T-RES) BETWEEN: 1. M/S CENTURY REAL ESTATE HOLDINGS PVT LTD., 3/1, 4TH FLOOR, J P TECHNO PARK, MILLLERS ROAD, BANGALORE – 560 032, REP. BY ITS EXECUTIVE DIRECTOR SRI. MAHESH PRABHU REGISTERED COMPANY UNDER THE COMAPNIES ACT 2. MAHESH PRABHU S/O SRI. SUDHARSHAN PRABHU AGED 47 YEARS, NO.A-42 CENTURY CORBEL, SAHAKARNAGAR MAIN ROAD, BANGLROE – 560 092. 3. PADEEP TOTLA S/O SRI. RAJENDRA PRASAD, AGED 52 YEARS, R/AT 1507, 21ST R CROSS, BHUVANESHWARI NAGARA, DASARA HALLI, BANGALROE – 560 024. 4. SRI. RAGHURAM A.N. S/O NAGARAJ A. S., NO.1353, 5TH CROSS, ASHOK ANGAR, BANASHANKARI 1ST STAGE, BANGALORE – 560 050 …PETITIONERS (BY SRI. M. V. SESHACHALA, SENIOR ADVOCATE FOR SRI. NAGHARISH G. S., ADVOCATE) AND: 1. THE DIRECTOR GENERAL OF GOODS AND SERVICE TAX, INVESTIGATION, Digitally signed by CHANDANA B M Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:54572 WP No. 31857 of 2024 SUB-NATIONAL UNIT, B BLOCK, C-3, C-WING, 2ND FLOOR, RAJBHAVAN, BESANT NAGAR, CHENNAI – 600 090. 2. THE COMMISSIONER OF CENTRAL TAX BENGALURU GST NORTH COMMISSIONERATE , NO.59, HMT BHAWAN, GROUND FLOOR, BELLARY ROAD, BANGALROE – 560 032. 3. PRL. ADDITIONAL DIRECTOR GENERAL, BANGALORE ZONAL UNIT, NO.112, S.P. ENCLAVE, K.H. ROAD, BENGALURU – 560 027. 4. PRL. COMMISSIONER OF CENTRAL TAX, GST WEST COMMISSIONERATE, TTMC, BMTC BUILDING, BANASHANKARI, BENGALURU – 560 070 …RESPONDENTS (BY SRI. JEEVAN J. NEERALGI, ADVOCATE FOR R1; SRI. AKASH B. SHETTY, ADVOCATE FOR R2 & R3) THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO DECLARE THAT HALF YEAR ACCOUNTING PERIOD FROM 01.04.2011 TO 31.03.2017 REQUIRES SEPARATE ADJUDICATION PROCEEDINGS AND SANCTION ORDERS FOR EACH TAX PERIOD AS PER THE JUDGMENT OF THIS HONBLE COURT IN VEREMAX TECHNOLOGIES SERVICES LTD., VS. ACCT AND M/S. BANGALORE GOLF CLUB VS. ACCT ANNEXURES-K AND K1 RESPECTIVELY 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: a. Issue a writ of mandamus or such other writ declaring that half year accounting period from 01.04.2011 - 3 - HC-KAR NC: 2025:KHC:54572 WP No. 31857 of 2024 to 31.03.2017 requires separate adjudication proceedings and sanction orders for each tax period as per the judgment of this Hon'ble Court in Veremax Technologies Services Ltd., Vs. ACCT and M/s. Bangalore Golf Club Vs. ACCT Annexures-K & KI respectively. b. Declare by writ of mandamus or such other writ declaring that the procedure for prosecution notified as per Circular No.1009/16/2015-CX dated 23.10.2015 Annexure- J issued by Central Board of Excise and Customs issued under Finance Act, 1994 and Central Excise Act, 1944 is mandatory and has to be followed before passing sanction order. b1 Issue writ of certiorari quashing the notice dated 24.04.2017 Annexure- A bearing No. DGCEI F.No.Va/2014-15/BZU-3721-3722/2017 passed by Principal Additional Director General, Respondent No. 3 and Corrigendum to Show Cause Notice dated 11.08.2017 Annexure- B bearing No. DGCI F.NO.Va/167/2014- 15/BZU-6597-6601/2017 passed by Respondent No. 3 c. Consequently, issue a writ of certiorari quashing the order date 28.06.2024 bearing No.GEXCOM/LGL/LC/GST/8/2024-LEGAL-COMMR- COST-BENGALURU(N) Annexure-H issued by second respondent and order dated 10.05.2022 bearing F.No.DGGI/INV/PROS/33/2021-POL issued by first respondent Annexure-F. - 4 - HC-KAR NC: 2025:KHC:54572 WP No. 31857 of 2024 d. Issue such other Writ or direction as this Hon'ble Court deem fit to grant in the facts and circumstances of the present case. 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? - 5 - HC-KAR NC: 2025:KHC:54572 WP No. 31857 of 2024 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 / 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 - 6 - HC-KAR NC: 2025:KHC:54572 WP No. 31857 of 2024 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 proceedings, orders, notices pursuant thereto deserve to be quashed by reserving liberty in favour of the respondents to initiate proceedings in accordance with law. - 7 - HC-KAR NC: 2025:KHC:54572 WP No. 31857 of 2024 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 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 24.04.2017 and 24.05.2017 at Annexures-A and C, - 8 - HC-KAR NC: 2025:KHC:54572 WP No. 31857 of 2024 Corrigendum to Show Cause Notice dated 11.07.2017 at Annexure-B, as well as orders dated 30.03.2021 at Annexure-E, 10.05.2022 at Annexure-F and 28.06.2024 at Annexure-H 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 24.04.2017 and 24.05.2017 at Annexures-A and C, Corrigendum to Show Cause Notice dated 11.07.2017 at Annexure-B, as well as orders dated 30.03.2021 at Annexure-E, 10.05.2022 at Annexure-F and 28.06.2024 at Annexure-H 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 - 9 - HC-KAR NC: 2025:KHC:54572 WP No. 31857 of 2024 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