M/S Mahashay Marketing vs. The Union Of INDIA
Held
The High Court held that clubbing multiple tax periods/financial years in a single show cause notice under Section 73 or 74 of the CGST/KGST Act is illegal and invalid. Consequently, the impugned notices and proceedings were quashed.
Facts
The petitioners challenged show cause notices and subsequent orders issued by GST authorities. They contended that these notices were illegal as they clubbed multiple tax periods/financial years.
Key Issues
The primary issue was whether clubbing multiple tax periods/financial years in a single show cause notice under the CGST/KGST Act is legally permissible.
Sections Cited
Section 73, Section 74, Section 67(10)
AI-generated summary — verify with the full judgment below
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HC-KAR NC: 2025:KHC:54658 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 19TH DAY OF DECEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 28358 OF 2023 (T-RES) BETWEEN:
M/S MAHASHAY MARKETING A SOLE PROPRIETORSHIP, HAVING ITS REGISTERED OFFICE AT GODOWN NO.1,19B, 3RD STAGE, INDUSTRIAL SBURB, VISHVESHWARNAGAR, MYSORE, KARNATAKA, REP HEREIN BY ITS PROPRIETOR, SHRI NARESH KUMAR JAIN
SHRI RAJESH KUMAR JAIN SON OF MR GULAB CHAND, AGED ABOUT 50 YEARS, AT GODOWN NO.1, 19B, 3RD STAGE, INDUSTRIAL SBURB, VISHVESHWARNAGAR, MYSORE, KARNATAKA …PETITIONERS
(BY SRI. BHARAT RAICHANDANI, SRI. RAAGHUL PIRAANESH, & SRI. CHANDRA KIRAN K., ADVOCATES)
AND:
THE UNION OF INDIA REP HEREIN BY THE SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI – 110 001 B M Location: High Court of Karnataka HC-KAR NC: 2025:KHC:54658
CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS REP. HEREIN BY TH
The judgment continues below.
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