- 1 - HC-KAR NC: 2025:KHC:54574 WP No. 12213 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. 12213 OF 2025 (T-RES) BETWEEN: 1. PRLS ASHIKA WIFE OF ABDUL HALEEM AGED ABOUT 65 YEARS ALITOPOO GROUP OF ESTATES SIDDAPURA, KODAGU-571 253 SENIOR CITIZEN BENEFIT NOT CLAIMED 2. FATHIMA HAMEED MUSTHAFA WIFE OF HAMEED MUSTHAFA AGED ABOUT 59 YEARS ALITOPOO GROUP OF ESTATES SIDDAPURA, KODAGU-571253 3. ABOOBUCKER MANSOORA WIFE OF JALALKHAN AGED ABOUT 66 YEARS ALITOPOO GROUP OF ESTATES SIDDAPURA, KODAGU-571 253 SENIOR CITIZEN BENEFIT NOT CLAIMED 4. SHAHINA DAUGHTER OF JAMIR MOHIDEEN AGED ABOUT 38 YEARS ALITOPOO GROUP OF ESTATES SIDDAPURA, KODAGU-571253 …PETITIONERS (BY SRI. VENKATESH. G., ADVOCATE) AND: THE SUPERINTENDENT OF CENTRAL TAX OFFICE OF THE SUPERINTENDENT OF Digitally signed by CHANDANA B M Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:54574 WP No. 12213 of 2025 CENTRAL TAX (GST), VIRAJPET RANGE NO. 05, SRI GANAPATHY ARCADE MAIN ROAD, FMC ROAD, VIRAJPET 571 218 …RESPONDENT (BY SRI. AKASH B SHETTY, ADVOCATE) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF CONSTITUTION OF INDIA PRAYING TO QUASH THE ORDER DATED 23.01.2025 PASSED BY THE RESPONDENT U/S 74 OF CGST / KGST ACT, 2017 FOR THE FINANCIAL YEARS FY 2017-18 TO 2022- 23 BEARING ORDER NO.05/2025-GST/MYS/VIRAJPET-SUP-BKRU- 2024-25 GST ENCLOSED AND REFERRED AS ANNEXURE-A1. 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) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the Order dated 23.01.2025 passed by the Respondent u/s 74 of CGST/KGST Act, 2017 for the financial years FY 2017-18 to 2022-23 bearing Order No.05/2025-GST/MYS/VIRAJPET-SUP-BKRU- 2024-25 GST enclosed and referred as Annexure-A1. ii) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the show cause notice dated 26.07.2024 issued by the Respondent for the financial years FY 2017-18 to 2022-23 bearing SCN Sl. No.02/2024- 25 Virajpet Range enclosed and referred as Annexure-A2. - 3 - HC-KAR NC: 2025:KHC:54574 WP No. 12213 of 2025 iii) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the Order dated 23.01.2025 passed by the Respondent u/s 74 of CGST/KGST Act, 2017 for the financial years FY 2017-18 to 2022-23 bearing Order No.06/2025-GST/MYS/VIRAJPET-SUP-BKRU- 2024-25 GST enclosed and referred as Annexure-B1. iv) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the show cause notice dated 25.07.2024 issued by the Respondent for the financial years FY 2017-18 to 2022-23 bearing SCN SI. No.04/2024-25 Virajpet Range enclosed and referred as Annexure-B2. v) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the Order dated 23.01.2025 passed by the Respondent u/s 74 of CGST/KGST Act, 2017 for the financial years FY 2017-18 to 2022-23 bearing Order No.07/2025-GST/MYS/VIRAJPET-SUP-BKRU- 2024-25 GST enclosed and referred as Annexure-C1. vi) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the show cause notice dated 26.07.2024 issued by the Respondent for the financial years FY 2017-18 to 2022-23 bearing SCN SI. No.05/2024-25 Virajpet Range enclosed and referred as Annexure-C2. vii) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the Order dated 23.01.2025 passed by the Respondent u/s 74 of CGST/KGST Act, - 4 - HC-KAR NC: 2025:KHC:54574 WP No. 12213 of 2025 2017 for the financial years FY 2017-18 to 2022-23 bearing Order No.08/2025-GST/MYS/VIRAJPET-SUP-BKRU- 2024-25 GST enclosed and referred as Annexure-D1. viii) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the show cause notice dated 26.07.2024 issued by the Respondent for the financial years FY 2017-18 to 2022-23 bearing SCN SI. No.08/2024-25 Virajpet Range enclosed and referred as Annexure-D2. ix) And pass such other orders as this Hon'ble Court deems fit and proper in the interest of justice and equity including grant of other consequential reliefs including refund of amounts paid, if any and 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: - 5 - HC-KAR NC: 2025:KHC:54574 WP No. 12213 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:54574 WP No. 12213 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:54574 WP No. 12213 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:54574 WP No. 12213 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 26.07.2024, 25.04.2024, 26.07.2024 and 26.07.2024 at Annexures-A2, B2, C2 and D2 respectively as well as orders all dated 23.01.2025 at Annexures-A1, B1, C1 and D1 respectively passed by respondent at 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:54574 WP No. 12213 of 2025 (ii) The impugned show cause notices dated 26.07.2024, 25.04.2024, 26.07.2024 and 26.07.2024 at Annexures-A2, B2, C2 and D2 respectively as well as orders all dated 23.01.2025 at Annexures-A1, B1, C1 and D1 respectively passed by respondent 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