- 1 - HC-KAR NC: 2025:KHC:54572 WP No. 33952 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. 33952 OF 2025 (T-RES) BETWEEN: M/S OZONE FACILITY MANAGEMENT PVT LTD., REPRESENTED HEREIN BY ITS DIRECTOR MR. MEDIPALLI SREEHARI, HAVING ITS REGISTERED OFFICE AT NO 38, OZONE URBANA INFRA DEVELOPERS PVT LTD, 2ND FLOOR, ULSOOR ROAD, BANGALORE 560 042 …PETITIONER (BY SRI. SANDEEP HUILGOL., ADVOCATE) AND: 1. ASSISTANT COMMISSIONER OF CENTRAL TAX, CIRCLE – IV CENTRAL TAX AUDIT 1 COMMISSIONERATE 2ND FLOOR, BMTC, TTMC, BANASHANKARI BENGALURU 560 070 2. ADDITIONAL COMMISSIONER OF CENTRAL TAX, CENTRAL TAX AUDIT 1 COMMISSIONERATE 2ND FLOOR, BMTC TTMC, BANASHANKARI, BENGALURU 560 070 3. SUPERINTENDENT OF CENTRAL TAX, SG-4, CENTRAL TAX AUDIT 1 COMMISSIONERATE 2ND FLOOR, BMTC, TTMC, BANASHANKARI BENGALURU 560 070 4. DEPUTY / ASSISTANT COMMISSIONER OF CENTRAL TAX RANGE CED-2, EAST DIVISION 2, BENGALURU EAST COMMISSIONERATE, TTMC/BMTC BUILDING OLD AIRPORT ROAD, BENGALURU 560 071 Digitally signed by CHANDANA B M Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:54572 WP No. 33952 of 2025 5. ADDITIONAL/JOINT COMMISSIONER OF CENTRAL TAX RANGE CED-2, EAST DIVISION 2, BENGALURU EAST COMMISSIONERATE, TTMC/BMTC BUILDING OLD AIRPORT ROAD, BENGALURU 560 071 6. SUPERINTENDENT OF CENTRAL TAX, BENGALURU SOUTH COMMISSIONERATE, BENGALURU 1ST FLOOR, CR BUILDING, QUEENS ROAD SHIVAJI NAGAR, BENGALURU -560 001 7. COMMISSIONER OF CENTRAL TAX (AUDIT) CENTRAL TAX AUDIT 1 COMMISSIONERATE 2ND FLOOR, BMTC, TTMC, BANASHANKARI BENGALURU 560 070 …RESPONDENTS (BY SRI.AKASH B.SHETTY, ADVOCATE) THIS WRIT PETITION IS FILED UNDER ARTICLE 226 OF CONSTITUTION OF INDIA PRAYING TO(I) QUASHING THE IMPUGNED SHOW CAUSE NOTICE DATED 03.09.2025 BEARING F. NO. ADT/715/2025-SG-4-CGST-ADT CIR-4-ADT-1-BENGALURU, SCN NO. 129/2025-26/BLR/ADT1/AC AND DIN NO. 20250957TD0000000EBA8 ISSUED BY THE 1ST RESPONDENT UNDER SECTION 74 OF THE CENTRAL GOODS AND SERVICES TAX ACT, 2017, KARNATAKA GOODS AND SERVICES TAX ACT, 2017 AS WELL AS RELEVANT PROVISIONS OF THE INTEGRATED GOODS AND SERVICES TAX ACT, 2017 FOR THE TAX PERIODS OF 2019-20 TO 2023-24 (ANNEXURE-A). THIS PETITION, COMING ON FOR PRELIMINARY HEARING IN ‘B’ GROUP, 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) Quashing the Impugned Show Cause Notice dated 03.09.2025 bearing F. No. ADT/715/2025-SG-4-CGST- - 3 - HC-KAR NC: 2025:KHC:54572 WP No. 33952 of 2025 ADT SCN No. 129/2025-CIR-4-ADT-1-BENGALURU, 26/BLR/ADT1/AC and DIN No. 20250957TD0000000EBAS issued by the 1st Respondent under Section 74 of the Central Goods and Services Tax Act, 2017, Karnataka Goods and Services Tax Act, 2017 as well as relevant provisions of the Integrated Goods and Services Tax Act, 2017 for the tax periods of 2019-20 to 2023-24 (Annexure 'A'); (ii) Quashing the Impugned Show Cause Notice dated 03.09.2025 bearing F. No. ADT/715/2025-SG-4-CGST- ADT SCN No. 130/2025-CIR-4-ADT-I-BENGALURU, 26//BLR/ADT1/AC and DIN No. 20250957TD0000522066 issued by the 1st Respondent under Section 74 of the Central Goods and Services Tax Act, 2017, Karnataka Goods and Services Tax Act, 2017 as well as relevant provisions of the Integrated Goods and Services Tax Act, 2017 for the tax periods of 2019-20 to 2023-24 (Annexure 'A-1'); (iii) Quashing the Impugned Show Cause Notice dated 10.09.2025 bearing F. No. ADT/715/2025-SG 4-CGST- ADT CIR-4-ADT-1-BENGALURU, SCN No. 134/2025-26 (CTA-1/ADC and DIN No. 20250957TD0000888F88 issued by the 2nd Respondent under Section 74 of the Central Goods and Services Tax Act, 2017, Karnataka Goods and Services Tax Act, 2017 as well as relevant provisions of the Integrated Goods and Services Tax Act, 2017 for the tax periods of 2019-20 to 2023-24 (Annexure 'B'); - 4 - HC-KAR NC: 2025:KHC:54572 WP No. 33952 of 2025 (iv) Quashing the Impugned Summary of Show Cause Notice in Form GST DRC 01 dated 11.09.2025 bearing No. ZD2909250606537 and Case ID No. AD290925023434W issued by the 6th Respondent under relevant provisions of the Central Goods and Services Tax Rules, 2017 for the tax periods of 2019-20 to 2023-24 (Annexure 'H'); (v) Quashing the Impugned Summary of Show Cause Notice in Form GST DRC 01 dated 12.09.2025 bearing No. ZD2909250597630 and Case ID No. AD2909250232780 issued by the 6th Respondent under relevant provisions of the Central Goods and Services Tax Rules, 2017 for the tax periods of 2020-21 to 2023-24 (Annexure 'H-1'); (vi) 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. 2. 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: - 5 - HC-KAR NC: 2025:KHC:54572 WP No. 33952 of 2025 (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. - 6 - HC-KAR NC: 2025:KHC:54572 WP No. 33952 of 2025 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 - 7 - HC-KAR NC: 2025:KHC:54572 WP No. 33952 of 2025 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 - 8 - HC-KAR NC: 2025:KHC:54572 WP No. 33952 of 2025 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 03.09.2025, 03.09.2025 and 10.09.2025 at Annexures-A, A1 and B respectively as well as Summary of Show Cause Notices dated 11.09.2025 and 12.09.2025 at Annexures-H and H1 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. - 9 - HC-KAR NC: 2025:KHC:54572 WP No. 33952 of 2025 (ii) The impugned show cause notices dated 03.09.2025, 03.09.2025 and 10.09.2025 at Annexures-A, A1 and B respectively as well as Summary of Show Cause Notices dated 11.09.2025 and 12.09.2025 at Annexures-H and H1 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