The Joint Commissioner Of Central Tax vs. M/S Sam Tours And Travels
Original PDF →Facts
The Revenue appealed against a Single Judge's order that quashed a common show cause notice issued under Section 74 of the CGST Act and the subsequent Order-in-Original against M/s. Sam Tours and Travels.
Held
The Division Bench, relying on its earlier decision that consolidated/common show cause notices are permissible, set aside the Single Judge's order, thereby restoring the show cause notice and Order-in-Original. It granted the respondent six weeks to file a statutory appeal, directing the appellate authority to consider it on merits without raising the plea of limitation.
Key Issues
The key legal issue was the permissibility and validity of a consolidated/common show cause notice issued under Section 74 of the CGST Act.
Sections Cited
Section 74
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Heard together (2 matters)
Read from the judgment's own cause title. This page is filed under one of them.
Cause title — parties, addresses and appearances
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.31651/2024 where under the respondent’s writ petition is allowed quashing the common show cause notice issued under Section 74 of the CGST Act dated 31.03.2021 and Order-in-Original dated 28.01.2025. 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. The decision rendered therein would aptly apply to these appeals also. Since we have held that the consolidated/common show cause notice is permissible, and since the Orders-in-Original HC-KAR NC: 2026:KHC:24628-DB impugned in the impugned Writ Petition was quashed in pursuance to the common show cause notice under Section 74 of the Act, we deem it appropriate to provide liberty to the respondent herein to file statutory appeal within the time to be prescribed by this Court. Having regard to the limited power vested in the appellate authority to condone the delay, coupled with the fact that the respondent had been diligently pursuing the remedy by way of writ petition, we deem it appropriate, while relegating the respondent to the statutory remedy of appeal, to grant six weeks' time to file such appeal. If such appeal is filed within the time granted hereinabove, the appellate authority shall consider the same on merits without raising the plea of limitation.
Hence, the following: HC-KAR NC: 2026:KHC:24628-DB ORDER
(i) Writ Appeal is allowed.
(ii) The order passed by the learned Single Judge dated 17.12.2025 in W.P.No.31651/2024 is set aside.
(iii) The Order-in-Original dated 28.01.2025 is restored and show cause notice dated 31.03.2021 also stands restored.
(iv) The respondent is provided six weeks time from the day this Order is uploaded on the website of this Court to avail the remedy of statutory appeal.
(v) If the respondent files appeal within the period stated above, the appellants/Revenue shall not raise the question of limitation. HC-KAR NC: 2026:KHC:24628-DB (vi) The Appellate Authority also shall hear the appeal on merits, if the appeal is filed within the time stated above. (S.G.PANDIT) JUDGE (K. V. ARAVIND) JUDGE
MPK CT:bms List No.: 2 Sl No.: 0
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.