BharatTaxGST

The Superintendent Of Central Tax vs. Sera Mudali Aboobucker Rahila

Original PDF →
WA/1062/2026HC KarnatakaGSTCNR KAHC01023500202624 April 2026Bench: S.G.PANDIT,K. V. ARAVIND5 pages
For Respondent: SRI G VENKATESH, ADV
AI SummaryAllowed

Facts

The Revenue appealed against a Single Judge's order that allowed the respondents' writ petition, quashing show cause notices and orders-in-original issued under Section 74 of the CGST/KGST Act 2017. The Single Judge had set aside the tax demands raised against the respondents.

Held

The High Court allowed the Revenue's appeal, setting aside the Single Judge's order and restoring the show cause notices and orders-in-original. The respondents were granted six weeks to file a statutory appeal, with a direction that the appellate authority should consider it on merits without raising the plea of limitation.

Key Issues

The key legal issue was the validity of the Single Judge's decision to quash show cause notices and orders-in-original issued under Section 74 of the CGST/KGST Act, and whether the respondents should be relegated to the statutory appellate remedy.

Sections Cited

Section 74

AI-generated summary — verify with the full judgment below

Heard together (2 matters)

WA No. 1062 of 2026
WP NO.12108/2025

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:23109-DB WA No. 1062 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. 1062 OF 2026 BETWEEN: THE SUPERINTENDENT OF CENTRAL TAX OFFICE OF THE SUPERINTENDENT OF CENTRAL TAX (GST), VIRAJPET RANGE NO.05 SRI GANAPATHY ARCADE MAIN ROAD, FMC ROAD, VIRAJPET - 571 218. …APPELLANT (BY SRI. ARAVIND V CHAVAN, ADV.) AND: 1. SERA MUDALI ABOOBUCKER RAHILA WIFE OF HUSSAIN JALAL AGED ABOUT 60 YEARS ALITOPOO GROUP OF ESTATES SIDDAPURA, KODAGU-571 253. 2. SERAMUDALI AYSATH FATHIMA WIFE OF SMA SIDDIQUE AGED ABOUT 85 YEARS ALITOPOO GROUP OF ESTATES SIDDAPURA, KODAGU-571 253. 3. SERA MUDALI ABOOBUCKER FALILA AGED ABOUT 66 YEARS WIFE OF HAMID IBRAHIM Digitally signed by NANJUNDACHARI Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2026:KHC:23109-DB WA No. 1062 of 2026 ALITOPOO GROUP OF ESTATES SIDDAPURA, KODAGU-571 253. …RESPONDENTS (BY SRI G VENKATESH, 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 LEARNED SINGLE JUDGE IN WP NO.12108/2025 DATED 17/12/2025 AND B) PASS SUCH OTHER SUITABLE ORDERS. 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 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.12108/2025 where under the respondent’s writ petition is allowed quashing the common show cause notices dated 26.07.2024, 30.07.2024 and 30.07.2024 (Annexures- A2, B2 and C2) issued under Section 74 of HC-KAR NC: 2026:KHC:23109-DB the CGST/KGST Act 2017 and Orders-in-Original dated 27.01.2025 (Annexures- A1, B1 and C1).

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 notices and Orders in Original. The decision rendered therein would aptly apply to the present appeal also. Since the Orders- in-Original is passed in pursuance to the 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 HC-KAR NC: 2026:KHC:23109-DB appellate authority shall consider the same on merits without raising the plea of limitation.

3.

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

(ii) The order passed by the learned Single Judge dated 17.12.2025 in W.P.No.12108/2025 is set aside.

(iii) The show cause notices dated 26.07.2024, 30.07.2024 and 30.07.2024 (Annexures- A2, B2 and C2) are restored

(iv) The Orders-in-Original dated 27.01.2025 (Annexures- A1, B1 and C1) are restored.

(v) The respondent is provided six weeks time from today to avail the remedy of statutory appeal. HC-KAR NC: 2026:KHC:23109-DB (vi) If the respondent files appeal within the period stated above, the appellants/Revenue shall not raise the question of limitation.

(vii) 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.: 39

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.