- 1 - HC-KAR NC: 2025:KHC:54579 WP No. 11212 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. 11212 OF 2024 (T-RES) BETWEEN: M/S SAVEX TECHNOLOGIES PVT LTD., (FORMERLY KNOWN AS SAVEX COMPUTER LIMITED) NO.755/9, 13TH CROSS, JAYANAGAR 7TH BLOCK, BENGALURU-560070 REPRESENTED BY ITS EXECUTIVE VICE PRESIDENT SRI YUSIF) …PETITIONER (BY SRI. ATUL KRISHNA RAO ALUR, ADVOCATE) AND: 1. UNION OF INDIA THROUGH ITS SECRETARY (REVENUE) MINISTRY OF FINANCE DEPARTMENT OF REVENUE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI -110 001 2. THE STATE OF KARNATAKA REPRESENTED BY THE PRINCIPAL SECRETARY, FINANCE DEPARTMENT, GOVERNMENT OF KARNATAKA, AMBEDKAR VEEDHI, BENGALURU – 560 001 3. THE COMMISSIONER OF COMMERCIAL TAXES VANIJYA THERIGE KARYALAYA-1, KALIDASA ROAD, GANDHI NAGAR, BENGALURU – 560 009 Digitally signed by CHANDANA B M Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:54579 WP No. 11212 of 2024 4. JOINT COMMISSIONER COMMISSIONER OF CENTRAL TAX, MYSURU AUDIT COMMISSIONERATE, BMTC BUILDING, BANASHANKARI, BENGALURU – 560 085 …RESPONDENTS (BY SRI. MADANAN PILLAI, CGC FOR R1; SMT. JYOTI M. MARADI, HCGP FOR R2) THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF CONSTITUTION OF INDIA PRAYING TO A) QUASH THE FINAL AUDIT REPORT DATED 12/03/2024, BEARING NO. 243/2023-24/CIRCLE-V (LG) ISSUED BY RESP-4 AT ANNEXURE-P, IN SO FOR THE PETITIONER IS CONCERNED, TO THE EXTENT OF CORRECTION OF GSTR 2A AND GSTR 3B AND ETC., THIS PETITION, COMING ON FOR FINAL 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: (A) Issue a writ of certiorari or Writ in the nature of Certiorari quashing the Final audit report dated 12/03/24, bearing no. No 243/2023-24/Circle-V ( LG) issued by resp- 4 at ANNEXURE P, in so for the petitioner is concerned, to the extent of correction of GSTR ZA and GSTR 3 B. (B) Issue a writ of Mandamus, or Writ in the nature of mandamus directing the respondents to allow the petitioner to correction/rectify the GST returns filed for the months of July 2017, September 2017, December 2017 and march - 3 - HC-KAR NC: 2025:KHC:54579 WP No. 11212 of 2024 2018, in so for the petitioner is concerned as per ANNEXURE L. (C) Issue a writ of Mandamus, or Writ in the nature of mandamus directing the respondents to allow the petitioner to rectify the GST returns filed for the months of May 2019, July, 2019 to September 2019 and December 2019, in so for the petitioner is concerned As per ANNEXURE M. (D) Issue a writ of Mandamus, or Writ in the nature of mandamus directing the respondents-4 to treat the ITC reflected in CGST/ KGST column as the ITC under the IGST for the period 2017-18, to 2019-20 in so for the petitioner is concerned. (E) Grant such other reliefs as this Hon'ble High Court may think fit 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: - 4 - HC-KAR NC: 2025:KHC:54579 WP No. 11212 of 2024 (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. - 5 - HC-KAR NC: 2025:KHC:54579 WP No. 11212 of 2024 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 - 6 - HC-KAR NC: 2025:KHC:54579 WP No. 11212 of 2024 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 - 7 - HC-KAR NC: 2025:KHC:54579 WP No. 11212 of 2024 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 15.09.2023 at Annexure-J as well as Final Audit Report dated 12.03.2024 at Annexure-P passed by respondent No.4 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. - 8 - HC-KAR NC: 2025:KHC:54579 WP No. 11212 of 2024 (ii) The impugned show cause notice dated 15.09.2023 at Annexure-J as well as Final Audit Report dated 12.03.2024 at Annexure-P passed 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. Sd/- (S.R.KRISHNA KUMAR) JUDGE MDS List No.: 2 Sl No.: 50