Additional Director General vs. M/S Nandi Buildcon
Held
The High Court held that common show-cause notices covering multiple financial years are maintainable under Sections 73/74 of the CGST/SGST Act. However, it set aside the Order-in-Appeal due to a violation of natural justice, as the assessee was not afforded an opportunity of hearing on the merits of the case.
Facts
The revenue appealed a Single Judge's order that quashed a common show-cause notice (SCN) and subsequent orders, primarily because the SCN clubbed multiple tax periods/financial years. The assessee also contended they were not given an opportunity of hearing on merits before the appellate authority, only on condonation of delay.
Key Issues
Whether a common show-cause notice clubbing multiple tax periods/financial years is maintainable under the CGST/SGST Act, and whether the appellate authority violated principles of natural justice by not providing an opportunity of hearing on merits.
Sections Cited
Section 73, Section 74, Section 161
AI-generated summary — verify with the full judgment below
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HC-KAR
CNR: KAHC010311572026 NC: 2026:KHC:42898-DB WA No. 1338 of 2026
IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 12TH DAY OF AUGUST, 2026 PRESENT THE HON'BLE MR. JUSTICE S.G.PANDIT AND THE HON'BLE DR. JUSTICE K.MANMADHA RAO WRIT APPEAL NO. 1338 OF 2026 (T-RES)
BETWEEN:
ADDITIONAL DIRECTOR GENERAL DIRECTORATE GENERAL OF GST INTELLIGENCE, BELAGAVI UNIT, HAVING OFFICE AT SRI LAXMI COMPLEX NO.4855/83, SADASHIVANAGAR, 1ST CROSS, APMC ROAD, BELAGAVI - 590 019. 2. JOINT COMMISSIONER OF CENTRAL TAX, BANGALORE NORTH COMMISSIONERATE, BENGALURU, C/O OFFICE OF THE COMMISSIONER OF CENTRAL TAX, HMT BHAVAN, GANGANAGAR, BELLARI ROAD, BENGALURU - 560 032. 3. COMMISSIONER OF CENTRAL TAX, BENGALURU, APPEALS - 2, HAVING OFFICE AT TRAFFIC TRANSIT MANAGEMENT CENTRE, BMTC BUILDING, 4TH FLOOR, ABOVE BMTC BUS STAND, DOMLUR, OLD AIRPORT ROAD, BENGALURU - 560 071. …APPELLANTS (BY SRI. UNNIKRISHNAN M., CGSC) NANJUNDACHARI Location: High Court of Karnataka HC-KAR
CNR: KAHC
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