- 1 - HC-KAR NC: 2025:KHC:54576 WP No. 37619 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. 37619 OF 2025 (T-RES) BETWEEN: M/S RAMA ENTERPRISES 2ND FLOOR, NO. 2, SURABHI SAHAKARI SADANA 13TH CROSS ROAD, BANASHANKARI STAGE-2 BENGALURU-560 070. (REPRESENTED BY SHRI. RAMA REDDY DEVARAJ, PROPRIETOR AGED ABOUT 50 YEARS) IT IS A PROPRIETARY CONCERN …PETITIONER (BY SRI. K.S.NAVEEN KUMAR AND SRI. DAKSHINA MURTHY R., ADVOCATE) AND: 1. THE UNION OF INDIA THROUGH ITS SECRETARY, (REVENUE) MINISTRY OF FINANCE, DEPARTMENT OF REVENUE GOVERNMENT OF INDIA, NORTH BLOCK NEW DELHI - 110 001. 2. THE ASSISTANT COMMISSIONER OF CENTRAL TAX, DIVISION-5, BENGALURU WEST COMMISSIONERATE 1ST FLOOR, TTMC COMPLEX, BMTC BUS STAND BANASHANKARI, Digitally signed by CHANDANA B M Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:54576 WP No. 37619 of 2025 BENGALURU-560 070. 3. THE ASSISTANT COMMISSIONER OF CENTRAL TAX MYSORE AUDIT COMMISSIONERATE 2ND FLOOR, BMTC BUS STOP NEAR BANASHANKARI TEMPLE BENGALURU-560 070. 4. THE SUPERINTENDENT OF CENTRAL TAX DWD-5, RANGE, WEST DIVISION-5 GST BENGALURU-WEST COMMISSIONERATE BENGALURU-560 070. …RESPONDENTS (BY SRI.ARAVIND V. CHAVAN, ADVOCATE) THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF CONSTITUTION OF INDIA PRAYING TO A.) ISSUE A WRIT OF CERTIORARI OR SUCH OTHER WRIT, ORDER OR DIRECTION AS THIS HON'BLE COURT MAY DEEM FIT TO SET ASIDE THE ADJUDICATION LEVIES IN RESPECT OF ISSUES NO.1, 2, 8 AND 9 BY MODIFYING THE ORDER-IN-ORIGINAL NO.04/2025- 26/WD5/GST-DIN.20250857YU000000E6CF DT.20.8.2025 PASSED BY THE RESPONDENT NO. 2 IN ANNEXURE G AND SUMMARY ORDER IN FORM DRC-07 IN REFERENCE NO. ZD290825107322F DATED 26.8.2025 ISSUED BY THE RESPONDENT NO. 4 IN ANNEXURE G-1 AND SET ASIDE THE DEMANDS AS ILLEGAL, ARBITRARY, UNSUSTAINABLE AND CONTRARY TO THE PROVISIONS OF CGST ACT AND KGST ACT, 2017 AND UNCONSTITUTIONAL AND ETC., 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: A. Issue a writ of certiorari or such other Writ, Order or direction as this Hon'ble Court may deem fit to set aside - 3 - HC-KAR NC: 2025:KHC:54576 WP No. 37619 of 2025 the adjudication levies in respect of issues no.1, 2, 8 and 9 by modifying the Order-in-Original No.04/2025- 26/WD5/GST-DIN:20250857YU000000E6CF dt. 20.8.2025 passed by the Respondent No.2 in Annexure G and Summary Order in Form DRC-07 in Reference No.ZD290825107322F dated 26.8.2025 issued by the Respondent No. 4 in Annexure G-1 and set aside the demands as illegal, arbitrary, unsustainable and contrary to the provisions of CGST Act and KGST Act, 2017 and unconstitutional. B. Quash the Show cause notice F.No.File:GADT/CnG/ADT/GST/13961/2024-GR-2-CGST- ADT MYSURU in CIR-5-ADT DIN- 20250657TF0000111EEA SCN No.33/Mys. Audit/2025- 26/C-5(MG)/AC dt. 24.6.2025 issued by Respondent No.3 in Annexure D and Summary Show Cause Notice in Form DRC-01 No.ZD290625107986T Case ID AD290625072872L dt.27.6.2025 in Annexure D-1 issued by Respondent No.3. C. To hold that the provisions of section 16(2)(c) of the CGST/KGST Act, 217 are ultra vires, discriminatory, illegal, unreasonable, arbitrary and unconstitutional and strike down or read down the same, for the reasons stated in the petition. D. Pass such other order or orders, directions and writs as this Hon'ble High Court may deem fit in the facts and - 4 - HC-KAR NC: 2025:KHC:54576 WP No. 37619 of 2025 circumstances of the case, and in the interests of justice, including the costs 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: (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:54576 WP No. 37619 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:54576 WP No. 37619 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:54576 WP No. 37619 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 24.06.2025 at Annexure-D and Summary of Show Cause Notice dated 27.06.2025 at Annexure-D1 as well as order - 8 - HC-KAR NC: 2025:KHC:54576 WP No. 37619 of 2025 dated 20.08.2025 at Annexure-G and Summary of Order dated 26.08.2025 passed by respondent No.2 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 24.06.2025 at Annexure-D and Summary of Show Cause Notice dated 27.06.2025 at Annexure-D1 as well as order dated 20.08.2025 at Annexure-G and Summary of Order dated 26.08.2025 at Annexure-G1 passed by respondent No.2 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.: 15