Union Of INDIA vs. M/S Karnataka Power Corporation Limited
Held
The Division Bench found that the precedent relied upon by the Single Judge had been overturned by a subsequent Division Bench decision. Consequently, the Single Judge's order was set aside, and the writ petition was restored for reconsideration of other grounds.
Facts
The respondent challenged an appellate order, arguing that the proceedings were initiated by a consolidated notice for multiple years under Sections 73 and 74 of the CGST Act. The Single Judge allowed the writ petition based on a precedent that held such notices invalid.
Key Issues
The key issue was the validity of a show cause notice issued for consolidated years under Sections 73 and 74 of the CGST Act. The appeal addressed whether the Single Judge's reliance on an subsequently overturned precedent was correct.
Sections Cited
Section 73, Section 74
AI-generated summary — verify with the full judgment below
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HC-KAR
CNR: KAHC010301252026 NC: 2026:KHC:50840-DB WA No. 1272 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.1272 OF 2026 (T-RES)
BETWEEN:
UNION OF INDIA
THROUGH ITS SECRETARY
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
GOVERNMENT OF INDIA
NORTH BLOCK, NEW DELHI-110001
(REP. BY THE FINANCE SECRETARY)
THE JOINT COMMISSIONER OF CENTRAL TAX
BANGALORE NORTH GST COMMISSIONERATE
NO.56, HMT BHAVAN, BELLARY ROAD,
BENGALURU-560032. 3. THE COMMISSIONER OF COMMERCIAL
TAXES (APPEALS-II),
TRAFFIC TRANSIT MANAGEMENT CENTRE
BMTC BUILDING, 4TH FLOOR,
ABOVE BMTC BUS STAND
DOMLUR OLD AIRPORT ROAD
BENGALURU-560071. 4. THE ADDITIONAL DIRECTOR
DIRECTORATE GENERAL OF GST INTELLIGENCE
BENGALURU ZONAL UNIT OFFICE OF THE PRINCIPAL ADDITIONAL DIRECTOR
GENERAL NO.112 SP ENCLAVE
ADJACENT TO KARNATAKA BANK Court of Karn
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