- 1 - HC-KAR NC: 2025:KHC:54572 WP No. 37141 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. 37141 OF 2025 (T-RES) BETWEEN: 1. MR PRADEEP KUMAR SEKAR S/O LATE MR. SHEKAR, AGED ABOUT 52 YEARS, R/O C501, SALARPURIA SERENITI, 5TH MAIN, HSR LAYOUT, SECTOR - 7, BENGALURU 560 102. (FORMER DIRECTOR, M/S PLG POWER AND INFRA PVT. LTD., STRUCK-OFF FROM THE REGISTRAR OF COMPANIES W.E.F., 08.11.2019) 2. MR. SHANKAR SURESH S/O SRI H SHANKAR SHASTRI, AGED ABOUT 51 YEARS, R/O NO. 33, 22ND MAIN, PADMANABHA NAGAR, BSK II STAGE, BENGALURU 560 070. (FORMER DIRECTOR, M/S PLG POWER AND INFRA PVT. LTD., STRUCK-OFF FROM THE REGISTRAR OF COMPANIES W.E.F., 08.11.2019) …PETITIONERS (BY SRI. BHARATH KUMAR V, ADVOCATE) AND: 1. ADDITIONAL DIRECTOR GENERAL DIRECTORATE GENERAL OF GST INTELLIGENCE, BELAGAVI UNIT, HAVING OFFICE AT DIRECTORATE GENERAL OF GST INTELLIGENCE, BELAGAVI ZONAL UNIT, NO. 4855/83, SADASHIVANAGAR, 1ST CROSS, APMC ROAD, BELAGAVI - 590 019. Digitally signed by CHANDANA B M Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:54572 WP No. 37141 of 2025 2. JOINT COMMISSIONER OF CENTRAL TAX BANGALORE NORTH COMMISSIONERATE, BENGALURU, C/O OFFICE OF THE COMMISSIONER OF CENTRAL TAX, HMT BHAVAN, GANGANAGAR, BELLARI ROAD, BENGALURU 560 032. 3. COMMISSIONER OF CENTRAL TAX BENGALURU, APPEALS - II, HAVING OFFICE AT TRAFFIC TRANSIT MANAGEMENT CENTRE, BMTC BUILDING, 4TH FLOOR, ABOVE BMTC BUS STAND, DOMLUR, OLD AIRPORT ROAD, BENGALURU 560 071. …RESPONDENTS (BY SRI. JEEVAN J. NEERALGI, ADVOCATE FOR R-1; SRI. ARAVIND V. CHAVAN, ADCOCATE FOR R-2 & R-3) THIS W.P IS FILED UNDER ARTICLES 226 AND 227 OF CONSTITUTION OF INDIA PRAYING TO QUASHING THE SHOW CAUSE CUM DEMAND NOTICE DATED 01.08.2024 BEARING SCN SI NO. 82/2024- 25 B1ZU AND DIN NO. 202407DSS10000000FCD ISSUED BY THE RESPONDENT NO. 1 UNDER SECTION 122(1)(II) AND SECTION 122(1)(VII) OF THE CGST / KGST ACT 2017 FOR THE FINANCIAL YEAR JULY 2017 TO SEPTEMBER 2020 (ANNEXURE A) THIS PETITION, COMING ON FOR PRELIMINARY 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, order or direction in the nature of certiorari or any other appropriate writ, order of direction in quashing the Show Cause Cum Demand Notice dated - 3 - HC-KAR NC: 2025:KHC:54572 WP No. 37141 of 2025 01.08.2024 bearing SCN SI No. 82/2024-25 BIZU and 202407DSS10000000FCD DIN No. issued by the Respondent No. 1 under Section 122(1)(ii) and Section 122(1)(vii) of the CGST / KGST Act 2017 for the Financial year July 2017 to September 2020 (Annexure A); b. Issue a writ, order or direction in the nature of certiorari or any other appropriate writ, order of direction in quashing the order in original dated 31.01.2025 bearing OIO No. 119/2024-25/GST/JC and bearing DIN No. 2025015700000000E369 passed by the Respondent No. 2 under Section 122(1)(ii),(vii), 122(1A), 122(3)(a) and 122(3)(b) of the CGST / KGST Act 2017 for the alleged Tax Period July 2017 to March 2018 (Annexure B); c. Issue a writ, order or direction in the nature of certiorari or any other appropriate writ, order of direction in quashing the order dated 25.11.2025 bearing Order in Appeal No. 75/2025-26 CT, in matter bearing Appeal No. 71/2025-26 A-II, passed by the Respondent No. 3 under Section 107(1) of the CGST / KGST Act, 2017 (Annexure C). d. Grant such other relief that this Hon'ble Court may deem fit in the facts of the present matter. 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 - 4 - HC-KAR NC: 2025:KHC:54572 WP No. 37141 of 2025 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: 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 - 5 - HC-KAR NC: 2025:KHC:54572 WP No. 37141 of 2025 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 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 - 6 - HC-KAR NC: 2025:KHC:54572 WP No. 37141 of 2025 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. (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. - 7 - HC-KAR NC: 2025:KHC:54572 WP No. 37141 of 2025 (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 01.08.2024 at Annexure-A as well as Order-in-Original dated 31.01.2025 at Annexure-B and Order-in-Appeal dated 25.11.2025 at Annexure-C deserve to be quashed. 8. In the result, I pass the following: - 8 - HC-KAR NC: 2025:KHC:54572 WP No. 37141 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 01.08.2024 at Annexure-A as well as Order-in-Original dated 31.01.2025 at Annexure-B and Order-in-Appeal dated 25.11.2025 at Annexure-C 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.: 3 Sl No.: 0