The Deputy Commissioner Of Central Tax vs. M/S Lakshmi Venkateshwara
Held
The Division Bench noted that the precedent relied upon by the Single Judge had been overturned by a subsequent Division Bench decision. Consequently, the solitary ground for allowing the writ petition no longer held good. The Court set aside the Single Judge's order and restored the writ petition for consideration of other grounds.
Facts
The respondent challenged a show cause notice issued under Section 74(1) of the CGST Act. The Single Judge quashed the notice, relying on a precedent that held consolidated notices for multiple periods under Sections 73 and 74 were invalid. The Revenue appealed this decision.
Key Issues
Whether a show cause notice issued under Section 74(1) of the CGST Act, specifically a consolidated notice for multiple periods under Sections 73 and 74, is valid, and the effect of a subsequent overturning of a precedent relied upon by a lower court.
Sections Cited
Section 74(1), Section 73, Section 74
AI-generated summary — verify with the full judgment below
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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:
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, Court of Karnataka HC-KAR
CNR: KAHC010301152026 NC: 2026:KHC:50841-DB WA No.
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