Judgment
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HC-KAR
CNR: KAHC010301152026 NC: 2026:KHC:50841-DB WA No. 1285 of 2026
IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 17TH DAY OF SEPTEMBER, 2026
PRESENT
THE HON'BLE MR. VIBHU BAKHRU, CHIEF JUSTICE
AND
THE HON'BLE MRS. JUSTICE K.S. HEMALEKHA
WRIT APPEAL NO.1285 OF 2026 (T-RES)
BETWEEN:
1.
THE DEPUTY COMMISSIONER OF
CENTRAL TAX, GST COMMISSIONERATE,
BENGALURU EAST, TRAFFIC AND
TRANSIT MANAGEMENT CENTRE,
BMTC BUS STAND, HAL AIRPORT
ROAD, DOMMALURU,
BENGALURU - 560 071.
2.
PRINCIPAL COMMISSIONER OF
CENTRAL TAX, GST COMMISSIONERATE,
BENGALURU EAST, TRAFFIC AND
TRANSIT MANAGEMENT CENTRE,
BMTC BUS STAND, HAL AIRPORT
ROAD, DOMMALURU,
BENGALURU - 560 071.
…APPELLANTS
(BY SRI. UNNIKRISHNAN M., ADVOCATE)
AND:
M/S. LAKSHMI VENKATESHWARA TRADERS MS SCRAP REP. BY ITS PROPRIETOR SRI MADHAIYAN CHINNAPPIYAN NO.03, N B V COMPLEX, OPP. MORE MEGHA STORE,
Digitally signed by C K LATHA Location: High Court of Karnataka
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HC-KAR
CNR: KAHC010301152026 NC: 2026:KHC:50841-DB WA No. 1285 of 2026
MARATHAHALLI RING ROAD, MAHADEVAPURA POST, BENGALURU - 560 048.
…RESPONDENT
(BY SRI. NAVEEN KUMAR K.S., ADVOCATE FOR SRI. SHREEHARI KUTSA, ADVOCATE)
THIS WRIT APPEAL IS FILED UNDER SECTION 4 OF THE KARNATAKA HIGH COURT ACT PRAYING TO SET ASIDE THE ORDER DATED 17.12.2025 PASSED BY THE LEARNED SINGLE JUDGE IN THE CASE OF W.P.NO.22726/2025 AND ETC.,
THIS APPEAL, COMING ON FOR ADMISSION, THIS DAY, JUDGMENT WAS DELIVERED THEREIN AS UNDER:
CORAM: HON'BLE MR. VIBHU BAKHRU, CHIEF JUSTICE and HON'BLE MRS. JUSTICE K.S. HEMALEKHA
ORAL JUDGMENT
(PER: HON'BLE MR. VIBHU BAKHRU, CHIEF JUSTICE)
1.
The appellants have filed the present appeal impugning an order dated 17.12.2025 [impugned order] passed by the learned Single Judge in Writ Petition No.22726/2025 [T-RES]. The respondent (writ petitioner) had filed the said petition seeking to quash the show notice dated 31.03.2022 issued under Section 74(1) of the Central Goods and Services Tax Act, 2017 [CGST Act] along with summary of show cause notice both issued by respondent No.1.
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HC-KAR
CNR: KAHC010301152026 NC: 2026:KHC:50841-DB WA No. 1285 of 2026
2.
According to the respondent, the order in appeal was contrary to the provisions of the CGST Act and Karnataka Goods and Services Tax Act, 2017. One of the grounds raised by the respondent was that the proceedings were commenced pursuant to a notice for consolidated years issued under Sections 73 and 74 of the CGST Act. The aforesaid petition was allowed holding that the issue involved is covered by the decision of this Court in M/s Pramur Homes and Shelters vs The Union of India and Others1.
3.
The learned counsel for the appellants points out that the said decision in M/s Pramur Homes and Shelters (supra) was appealed by the Revenue before the Division Bench of this court in Writ Appeal No.407/2026. The said appeal was considered with a batch of other appeals which were allowed by an order dated 23.04.2026 [Writ Appeal No.1751/2024 and other connected matters]. Thus, the solitary ground on which the writ petition is allowed no longer holds good.
1 Writ Petition No.33081/2025 dated 11.12.2025
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HC-KAR
CNR: KAHC010301152026 NC: 2026:KHC:50841-DB WA No. 1285 of 2026
4.
The learned counsel for the respondent states apart from the challenge to the show cause notice on the ground that it had bunched up different periods, there were other substantial grounds which were not considered by the learned Single Judge. The learned counsel for the appellants also does not controvert the said contention.
5.
In view of the above, the present appeal is allowed. The impugned order is set aside. The Writ Petition being W.P.No.
22726/2025 is restored before the learned Single Judge for consideration of the other grounds of challenge.
6.
List the said petition before the concerned Bench on 30.09.2026.
7.
The pending interlocutory application stands disposed of.
Sd/- (VIBHU BAKHRU) CHIEF JUSTICE
Sd/- (K.S. HEMALEKHA) JUDGE CKL List No.: 1 Sl No.: 12