BharatTaxGST

The Superintendent Of Central Tax vs. Hiriya Sera Mudali Kabeer

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WA/1061/2026HC KarnatakaGSTCNR KAHC01023529202624 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 which had quashed show cause notices issued under Section 74 of the CGST Act and the subsequent Orders-in-Original. The Single Judge had allowed the respondents' writ petition challenging these notices and orders.

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. It granted the respondents six weeks to file a statutory appeal, directing the appellate authority to consider it on merits without raising the plea of limitation if filed within the stipulated time.

Key Issues

Whether the Single Judge was correct in quashing the show cause notices and Orders-in-Original issued under Section 74 of the CGST Act, and if the matter 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. 1061 of 2026
WP NO.12015/2025

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:23128-DB WA No. 1061 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. 1061 OF 2026 (T-RES) 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 - 571218. …APPELLANT (BY SRI. ARAVIND V CHAVAN, ADV.) AND: 1. HIRIYA SERA MUDALI KABEER W/O HABEEB MOHAMED SATHAKKATHULLA AGED ABOUT 66 YEARS, ALITOPOO GROUP OF ESTATES, SIDDAPURA, KODAGU-571253. 2. SERA MUDALI KABEER ABDUL CADER HUSSAIN S/O SM HUSSAIN AGED ABOUT 56 YEARS, ALITOPOO GROUP OF ESTATES, SIDDAPURA, KODAGU-571253. 3. SERA MUDALI KABEER SAMMANA WIFE OF ARSHAD AGED ABOUT 55 YEARS, Digitally signed by NANJUNDACHARI Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2026:KHC:23128-DB WA No. 1061 of 2026 ALITOPOO GROUP OF ESTATES, SIDDAPURA, KODAGU-571253. …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.12015/2025 (T-RES) DATED 17.12.2025 AND B. PASS SUCH OTHER SUITABLE ORDERS AS THIS COURT DEEMS FIT ON THE FACTS AND CIRCUMSTANCES OF THE CASE. 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.12015/2025 where under the respondent’s writ petition is allowed quashing the common show cause notice issued under Sections 74 of the CGST Act dated 18.06.2025, and Orders-in-Original all dated 24.01.2025 at Annexures-A1, B1 and C1, respectively and show cause HC-KAR NC: 2026:KHC:23128-DB notices dated 26.07.2024, 30.07.2024 and 30.07.2024 at Annexures-A2, B2 and C2, respectively

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 the present appeal also. Since the Order-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:23128-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.12015/2025 is set aside.

(iii) The Orders-in-Original all dated 24.01.2025 at Annexures-A1, B1 and C1, respectively are restored and show cause notices dated 26.07.2024, 30.07.2024 and 30.07.2024 at Annexures-A2, B2 and C2, respectively also stand 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. HC-KAR NC: 2026:KHC:23128-DB (v) If the respondent files appeal within the period stated above, the appellants/Revenue shall not raise the question of limitation.

(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.: 4

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.