BharatTaxGST

The Commissioner Of Central Tax (Appeal-Ii) vs. M/S Apkon Ventures Private Limited

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WA/1089/2026HC KarnatakaGSTCNR KAHC01024345202624 April 2026Bench: S.G.PANDIT,K. V. ARAVIND4 pages
For Respondent: SRI. NAVEEN G.S., ADV
AI SummaryRemanded

Facts

The Revenue appealed a Single Judge's order that quashed a common show cause notice issued under Section 74 of the CGST Act and a subsequent Order-in-Appeal. The Single Judge's decision was based solely on the ground that common show cause notices were impermissible.

Held

The High Court Division Bench, relying on its previous judgment, held that common show cause notices issued under Section 74 of the CGST/KGST Act are permissible. It set aside the Single Judge's order, restored the show cause notice and Order-in-Appeal, and remanded the writ petition for adjudication on other merits.

Key Issues

The key legal issue was the permissibility of issuing common show cause notices under Section 74 of the CGST/KGST Act.

Sections Cited

Section 74

AI-generated summary — verify with the full judgment below

Heard together (2 matters)

WA No. 1089 of 2026
WP NO.35830/2025

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 NC: 2026:KHC:23116-DB WA No. 1089 of 2026 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 24TH DAY OF APRIL, 2026 PRESENT THE HON'BLE MR. JUSTICE S.G.PANDIT AND THE HON'BLE MR. JUSTICE K. V. ARAVIND WRIT APPEAL NO. 1089 OF 2026 (T-RES) BETWEEN: 1. THE COMMISSIONER OF CENTRAL TAX (APPEAL-II) OFFICE OF THE COMMISSIONER OF CENTRAL TAX (APPEAL-II) TRAFFIC TRANSIT MANAGEMENT CENTRE, BMTC BUILDING 4TH FLOOR, ABOVE BMTC BUS STAND DOMLUR, OLD AIRPORT ROAD, BENGLAURU-560 071. 2. THE ADDITIONAL COMMISSIONER OF CENTRAL TAX BANGALORE NORTH WEST COMMISSIONERATE 2ND FLOOR, SOUTH WING BMTC BUS STAND COMPLEX, SHIVAJI NAGAR, BENGALURU-560 051. …APPELLANTS (BY SRI. ARAVIND V CHAVAN, ADV.) AND: M/S. APKON VENTURES PRIVATE LIMITED A COMPANY INCORPORATED UNDER THE PROVISIONS OF THE COMPANIES ACT 1956 HAVING ITS OFFICE AT GARDEN HOUSE GARDEN ROAD, TUMAKUR-572 101 (REP. BY ITS DIRECTOR SMT. ASHA PRASANNA KUMAR). …RESPONDENT (BY SRI. NAVEEN G.S., ADV.) THIS WRIT APPEAL IS FILED U/S 4 OF THE KARNATAKA HIGH COURT ACT PRAYING TO A) SET ASIDE THE ORDER PASSED BY THE Digitally signed by NANJUNDACHARI Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2026:KHC:23116-DB WA No. 1089 of 2026 LEARNED SINGLE JUDGE IN WP NO.35830/2025 DATED 17/12/2025 AND B) PASS SUCH OTHER SUITABLE ORDERS. THIS APPEAL, COMING ON FOR FINAL HEARING, THIS DAY, JUDGMENT WAS DELIVERED THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE S.G.PANDIT AND HON'BLE MR. JUSTICE K. V. ARAVIND

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

This writ appeal by the Revenue under Section 4 of the Karnataka High Court Act, is directed against the learned Single Judge’s order dated 17.12.2025 in W.P.No.35830/2025 where under the respondent’s writ petition is allowed quashing the common show cause notice issued under Sections 74 of the CGST Act dated 20.12.2022, and Order-in-Appeal in Appeal No. 25/2025- 26 GST(Commr) A-II dated 29.08.2025. 2. This Court by order dated 24.04.2026 in W.A.No.1751/2024 and Connected Appeals, allowed the Writ Appeals and restored the show cause notice and Orders in Original by holding that common show cause notices issued under Section 74 of the CGST/KGST Act is HC-KAR NC: 2026:KHC:23116-DB permissible. The decision rendered therein would aptly apply to the present appeal also. Since the Order-in-Appeal as well as the Order-in-Original is passed in pursuance to the show cause notice issued under Section 74 of the Act, we deem it appropriate to remand the matter to the file of the learned single judge. Since, the W.P.No.35830/2025 challenging the Order-in-Appeal in Appeal No. 25/2025-26 GST(Commr) A-II dated 29.08.2025 was allowed only on the ground of issuance of common show cause notice and since we have held that the issuance of common show cause notice is permissible, we deem it appropriate to restore the Writ Petition on the file of the learned Single Judge to adjudicate other issues.

3.

Hence, the following: ORDER a) Writ appeal is allowed.

b) The order passed by the learned Single Judge dated 17.12.2025 in W.P.No.35830/2025 is set aside. HC-KAR NC: 2026:KHC:23116-DB c) The Order-in-Appeal in Appeal No. 25/2025-26 GST(Commr) A-II dated 29.08.2025 is restored and show cause notice dated 20.12.2022 also stands restored.

d) The W.P.No.35830/2025 is remanded to the file of the learned Single Judge. The learned Single Judge shall adjudicate the Writ Petition on merits.

e) The Registry is directed to post W.P.No.35830/2025 before the appropriate roster judge. (S.G.PANDIT) JUDGE (K. V. ARAVIND) JUDGE MPK CT:bms List No.: 2 Sl No.: 43

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.