- 1 - HC-KAR NC: 2025:KHC:54352 WP No. 38292 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.38292 OF 2025 (T-RES) BETWEEN: SRI D SHIVAKUMARA GSTIN 29DUVPS6942H2ZI PROPRIETOR OF M/S SHIVAKUMARA D REPRESENTED BY ITS PROPRIETOR SRI. D SHIVAKUMARA S/O DASABOVI AGED ABOUT 39 YEARS RESIDING AT ADDRESS D B PALYA, JADEYA POST, MAYSANDRA HOBLI, TUMAKURU - 572 221. …PETITIONER (BY SRI. AJAY KUMAR.N AND SRI. SHREYAS BHAT.M, ADVOCATES) AND: 1. THE ASSISTANT COMMISSIONER OF CENTRAL TAX - BNWD - 5 GST COMMISSIONERATE, BANGALORE NORTH WEST DIVISION-5, 67/2, SGR COMPLEX, RING ROAD, SADASHIVANAGARA, TUMKUR – 572 105. 2. THE ASSISTANT COMMISSIONER OF CENTRAL TAX - CIRCLE 3 -AUDIT II COMMISSIONERATE JSS TOWERS, 100 FT RING ROAD, BANASHANKARI III STAGE, BENGALURU – 560 085. Digitally signed by CHANDANA B M Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:54352 WP No. 38292 of 2025 3. THE COMMISSIONER OF CENTRAL TAX (AUDIT)- BENGALURU AUDIT II JSS TOWERS, 100 FT RING ROAD, BANASHANKARI III STAGE, BENGALURU – 560 085. 4. THE COMMISSIONER OF CENTRAL TAX NORTH WEST COMMISSIONERATE, 2ND FLOOR, SHIVAJINAGAR BMTC BUS STAND COMPLEX, SHIVAJINAGAR, BENGALURU-560051 …RESPONDENTS (BY SRI. ARAVIND V. CHAVAN, ADVOCATE) THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO ISSUE WRIT OF CERTIORARI THEREBY QUASHING AND SETTING ASIDE THE SHOW CAUSE NOTICE HAVING FILE NO. GADT/CNG/259/2023-LG-3-CGST-ADT-CIR-3-ADT-II AND SCN NO 230/2023-24-AC BEARING DIN NO.20231257000000318967 DATED 20.12.2023 UNDER SECTION 74 OF THE CGST/KGST ACTS, 2017, FOLLOWED BY A CORRESPONDING SUMMARY SHOW CAUSE NOTICE IN FORM GST DRC-01 BEARING REFERENCE NO. DRC01-260349 DATED 27.12.2023 WHICH IS AT ANNEXURE-C ISSUED BY R2. 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 Writ of Certiorari thereby quashing and setting aside the Show Cause Notice having File No. GADT/CnG/259/2023-LG-3-CGST-ADT-CIR-3-ADT-II and SCN No: 230/2023-24-AC bearing DIN No: 20231257000000318967 dated 20.12.2023 under Section 74 - 3 - HC-KAR NC: 2025:KHC:54352 WP No. 38292 of 2025 of the CGST/KGST Acts, 2017, followed by a corresponding Summary Show Cause Notice in Form GST DRC-01 bearing Reference No. DRC01_260349 dated 27.12.2023 which is at ANNEXURE-C; Issued by Respondent No. 2; (b) Issue Writ of Certiorari thereby quashing and setting aside the Order-in-Original passed under Section 74 of the CGST/KGST Acts having File GEXCOM/SCN/GST/11084/2024-CGST-RANGE-D-No: DIV- 5-TKR-COMMRTE-BENGALURU(NW) and Order SI No: 09/2024-25NWD-5 bearing DIN: Dated 23/01/2025 20250157YX000081850E And consequential Demand Summary in Form GST DRC-07 bearing Ref No: ZD290225022161V dated 06.02.2025, as being illegal, barred by limitation, and unsustainable in law, which is at ANNEXURE-D; Issued by Respondent No.1, (c) Issue any appropriate writ, order or direction declaring that the initiation, continuation, and culmination of audit, show cause, and adjudication proceedings against the Petitioner are without Jurisdiction and contrary to the statutory scheme of the CGST Act, 2017, inasmuch as the audit and consequential proceedings have been undertaken and concluded for tax periods during which the Petitioner was not registered under the GST law, And have proceeded on a consolidated multi-year basis through a single show cause notice and adjudication order, and have culminated in an order passed beyond the period of limitation prescribed under the Act; and consequently, all proceedings, actions, and orders passed pursuant thereto are void ab initio and unenforceable in law; - 4 - HC-KAR NC: 2025:KHC:54352 WP No. 38292 of 2025 (d) To grant such other relief as the Hon'ble Court may deem fit in the interest of justice and equity. 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 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? - 5 - HC-KAR NC: 2025:KHC:54352 WP No. 38292 of 2025 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 / 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 - 6 - HC-KAR NC: 2025:KHC:54352 WP No. 38292 of 2025 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 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: - 7 - HC-KAR NC: 2025:KHC:54352 WP No. 38292 of 2025 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 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 20.12.2023 at Annexure-C, Summary of Show Cause - 8 - HC-KAR NC: 2025:KHC:54352 WP No. 38292 of 2025 Notice dated 27.12.2023 as well as order dated 23.01.2025 at Annexure-D 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 20.12.2023 at Annexure-C, Summary of Show Cause Notice dated 27.12.2023 as well as order dated 23.01.2025 at Annexure-D 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 SV List No.: 4 Sl No.: 8