- 1 - HC-KAR NC: 2025:KHC:54658 WP No. 28358 of 2023 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 19TH DAY OF DECEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 28358 OF 2023 (T-RES) BETWEEN: 1. M/S MAHASHAY MARKETING A SOLE PROPRIETORSHIP, HAVING ITS REGISTERED OFFICE AT GODOWN NO.1,19B, 3RD STAGE, INDUSTRIAL SBURB, VISHVESHWARNAGAR, MYSORE, KARNATAKA, REP HEREIN BY ITS PROPRIETOR, SHRI NARESH KUMAR JAIN 2. SHRI RAJESH KUMAR JAIN SON OF MR GULAB CHAND, AGED ABOUT 50 YEARS, AT GODOWN NO.1, 19B, 3RD STAGE, INDUSTRIAL SBURB, VISHVESHWARNAGAR, MYSORE, KARNATAKA …PETITIONERS (BY SRI. BHARAT RAICHANDANI, SRI. RAAGHUL PIRAANESH, & SRI. CHANDRA KIRAN K., ADVOCATES) AND: 1. THE UNION OF INDIA REP HEREIN BY THE SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI – 110 001 Digitally signed by CHANDANA B M Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:54658 WP No. 28358 of 2023 2. CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS REP. HEREIN BY THE CHAIRMAN, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI – 110 001 3. THE PRINCIPAL COMMISSIONER OF CENTRAL TAX DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, MYSURU GST COMMISSIONERATE, VINAYA MARGA, SIDDHARTHA NAGAR MYSORE – 570 011 4. THE ADDITIONAL COMMISSIONER OF CENTRAL TAXES (PREVENTIVE), DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, MYSURU GST COMMISSIONERATE, VINAYA MARGA, SIDDHARTHA NAGAR, MYSORE – 570 011 5. THE ADDITIONAL COMMISSIONER OF CENTRAL TAXES (ADJUDICATION), DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, MYSURU GST COMMISSIONER ATE, VINAYA MARGA, SIDDHARTHA NAGAR, MYSORE – 570 011 6. THE SUPERINTENDENT/SENIOR INTELLIGENCE OFFICER (PREVENTIVE) DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, MYSURU GST COMMISSIONERATE, VINAYA MARGA, SIDDHARTHA NAGAR, MYSORE – 570 011 …RESPONDENTS (BY SRI. JEEVAN NEERALGI, ADVOCATE) - 3 - HC-KAR NC: 2025:KHC:54658 WP No. 28358 of 2023 THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE IMPUGNED NOTICE ISSUED BY THE R3 DATED 24/11/2021 BEARING SL NO. C NO. GEXCOM.ADJN/GST/JC/116/2021-ADJN (AT ANNEXURE-A1) AND IMPUGNED NOTICE ISSUED BY THE R3 DATED 29/05/2023 BEARING SL. NO. C NO. GEXCOM/ADJN/GST/JC/116/2021 ADJN (AT ANNEXURE-A2) FOR BEING WITHOUT THE AUTHORITY OF LAW AND THE REFUSAL TO PROVIDE A REPLY ON THE DISCLOSURE OF INVESTIGATE MATERIAL ILLEGAL AND THE DEMANDS RAISED WITHOUT AUTHORITY OF LAW AND TAX ALREADY DISCHARGED TO BE CORRECT AND COMPLETE 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) Quash the Impugned Notice issued by the Respondent No 3 dated 24.11.2021 bearing SI. No./C. No. GEXCOM.ADJN/GST/JC/116/2021-ADJN (at ANNEXURE A1) 29.05.2023 bearing Sl.No./C No./C No. GEXCOM/ADJN/GST/JC/116/2021 Adjn (at ANNEXURE A2) for being without the authority of law and the refusal to provide a reply on the disclosure of investigative material illegal and the demands raised without authority of law and tax already discharged to be correct and complete; (ii) Quash the letter issued by the Respondent No. 3 bearing C.No.GEXCOM/ADJN/GST/JC/2021-ADJN dated 4/10/2013 (ANNEXURE B4 for being premature and imminently likely to cause irreparable prejudice if adjudication were to proceed without disclosure of - 4 - HC-KAR NC: 2025:KHC:54658 WP No. 28358 of 2023 investigative material mandated in law to ensure fairness in adjudication; and (iii) Quash the Impugned Order of the Respondent No. 3 dated 23.10.2023 under Section 67(10) of the GST Act, 2017 bearing F. No. GEXCOM/AE/INV/GST/206/2021-AE (ANNEXURE J') for bring arbitrary, without any valid application of law and going beyond the scope of power provided to the authority. 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:54658 WP No. 28358 of 2023 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:54658 WP No. 28358 of 2023 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:54658 WP No. 28358 of 2023 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:54658 WP No. 28358 of 2023 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 24.11.2021 at Annexure-A1, Addendum to Show Cause Notice dated 29.05.2023 at Annexure-A2, letters dated 04.10.2023 and 09.10.2023 at Annexures-B1 and B2 as well as order dated 23.10.2023 at Annexure-J and Order-in-Original dated 03.02.2025 at Annexure-K 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 Notice dated 24.11.2021 at Annexure-A1, Addendum to Show Cause Notice dated 29.05.2023 at Annexure-A2, letters dated 04.10.2023 and 09.10.2023 at Annexures-B1 and B2 as well as order dated 23.10.2023 at Annexure-J and Order-in-Original dated 03.02.2025 at Annexure-K and all further proceedings, orders, notices etc., - 9 - HC-KAR NC: 2025:KHC:54658 WP No. 28358 of 2023 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 BMC List No.: 2 Sl No.: 21