BharatTaxGST

Union Of INDIA vs. Educational Rating And

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WA/1354/2026HC KarnatakaGSTCNR KAHC01031155202630 July 2026Bench: S.G.PANDIT,K.MANMADHA RAO6 pages
For Respondent: SRI. ANNAMALAI S., ADV

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Heard together (2 matters)

WA No. 1354 of 2026
WP NO.38219/2025

Read from the judgment's own cause title. This page is filed under one of them.

Cause title — parties, addresses and appearances
- 1 - HC-KAR CNR: KAHC010311552026 NC: 2026:KHC:39991-DB WA No. 1354 of 2026 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 30TH DAY OF JULY, 2026 PRESENT THE HON'BLE MR. JUSTICE S.G.PANDIT AND THE HON'BLE DR. JUSTICE K.MANMADHA RAO WRIT APPEAL NO. 1354 OF 2026 (T-RES) BETWEEN: 1. UNION OF INDIA MINISTRY OF FINANCE, REP. BY ITS SECRETARY, NORTH BLOCK, NEW DELHI-110 001. 2. CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, REP. BY ITS CHAIRPERSON, NORTH BLOCK, NEW DELHI-110 001. 3. THE ADDITIONAL DIRECTOR OFFICE OF THE PRINCIPAL ADDITIONAL DIRECTOR GENERAL OF GOODS AND SERVICES TAX INTELLIGENCE, BENGALURU ZONAL UNIT, NO. 112, K.H.ROAD, SP ENCLAVE, ADJ. TO KARNATAKA BANK, BENGALURU-560027. 4. THE JOINT COMMISSIONER OF CENTRAL TAXES OFFICE OF COMMISSIONER OF CENTRAL TAX BENGALURU NORTH COMMISSIONERATE, HMT BHAVAN, GANGA NAGAR, BENGALURU-560032. Digitally signed by NANJUNDACHARI Location: High Court of Karnataka - 2 - HC-KAR CNR: KAHC010311552026 NC: 2026:KHC:39991-DB WA No. 1354 of 2026 5. THE COMMISSIONER OF CENTRAL TAX., APPEALS-II, TTMC BMTC BUILDING 4TH FLOOR, ABOVE BMTC BUS STAND DOMLUR, OLD AIRPORT ROAD, BENGALURU - 560071. …APPELLANTS (BY SRI. UNNIKRISHNAN M., ADV.) AND: EDUCATIONAL RATING AND ASSESSMENT FOUNDATION, A SECTION 25 COMPANY INCORPORATED UNDER COMPANIES ACT, 1956 REP. BY ITS DIRECTOR SRI M R JAYARAM, S/O LATE M S RAMAIAH, AGED ABOUT 78 YEARS, 5TH AND 6TH FLOOR, LAVELLE MANSION, 1/2, LAVELLE ROAD, BENGALURU 560 001. REGISTERED UNDER GST ACT WITH GSTIN 29AAECE8273G1ZB …RESPONDENT (BY SRI. ANNAMALAI S., ADV.) THIS APPEAL IS FILED U/S 4 OF THE KARNATAKA HIGH COURT ACT PRAYING TO A) SET ASIDE THE ORDER DATED 17/12/2025 PASSED BY THE LEARNED SINGLE JUDGE IN WP NO.38219/2025 AND B) PASS ANY OTHER RELIEF, AS MAY BE DEEMED FIT IN THE FACTS AND CIRCUMSTANCES OF THE CASE, MAY ALSO BE GRANTED. THIS APPEAL, COMING ON FOR PRELIMINARY HEARING, THIS DAY, JUDGMENT WAS DELIVERED THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE S.G.PANDIT AND HON'BLE DR. JUSTICE K.MANMADHA RAO - 3 - HC-KAR CNR: KAHC010311552026 NC: 2026:KHC:39991-DB WA No. 1354 of 2026

ORAL JUDGMENT (PER: HON'BLE MR. JUSTICE S.G.PANDIT)

This appeal is by the Revenue under Section 4 of the Karnataka High Court Act, 1961 aggrieved by order dated 17.12.2025 in W.P.No.38219/2025 whereunder the learned Single Judge passed the following order: “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 30.03.2022 at Annexure-A as well as order-in- Original dated 15.01.2025 at Annexure-B1, Corrigendum of Order-in-Original dated 22.01.2025 at Annexure-B2, Summary of Order dated 29.01.2025 at Annexure-B3 and Order-in-Appeal dated 29.08.2025 at Annexure-C 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 HC-KAR

CNR: KAHC010311552026 NC: 2026:KHC:39991-DB initiated by the respondents, petitioner would be entitled to contest / defend the same in accordance with law.”

2.

Heard learned counsel Sri.Unnikrishnan.M., for appellants/Revenue and learned counsel Sri.Annamalai.S., for respondent/assessee.

3.

Learned counsel for the appellants/Revenue would submit that the learned Single Judge proceeded to quash the impugned order solely on the ground of issuance of common show cause notice covering multiple financial periods under Section 74 of the CGST Act. However, learned counsel for the appellants/Revenue Sri.M.Unnikrishnan would bring to the notice of this Court that a Co-ordinate Bench of this Court in W.A.No.1751/2024 and connected appeals held that common show cause notice in respect of multiple financial years is permissible and restored the show cause notices and orders in original.

4.

Learned counsel Sri.Annamalai.S., would submit that the respondent was before the learned Single Judge HC-KAR

CNR: KAHC010311552026 NC: 2026:KHC:39991-DB questioning order in original as well as the Appellate Order.

5.

If the respondent had challenged the order in original as well as Appellate Order, the remedy for the respondent would be to file an appeal before the Goods and Service Tax Appellate Tribunal.

6.

Following the decision dated 23.04.2026 in W.A.No.1751/2024 and connected appeals, the present appeal needs to be allowed. Accordingly, the following: ORDER a) Writ appeal is allowed.

b) Order dated 17.12.2025 in W.P.No.38219/2025 is set aside.

c) The respondent-assessee is at liberty to avail the remedy of appeal before the appropriate forum. HC-KAR

CNR: KAHC010311552026 NC: 2026:KHC:39991-DB d) The respondent/assessee is granted six weeks time from today to avail the remedy of appeal.

e) All contentions of the parties are left open.

f) The Appellate Tribunal to consider the appeal without raising question of limitation, if the respondent/assessee files appeal within six weeks as directed above. (S.G.PANDIT) JUDGE (DR.K.MANMADHA RAO) JUDGE

NC CT:bms List No.: 1 Sl No.: 27

Reproduced from the public record of the Karnataka High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.