M/S S R S Travels And Logistics Private Limited vs. The Additional Commissioner Of Central Tax
Held
The High Court held that clubbing multiple tax periods/financial years in a single show cause notice issued under Section 73/74 of the CGST/KGST Act is illegal and invalid. Consequently, the impugned show cause notice and subsequent proceedings were quashed.
Facts
The petitioner challenged a show cause notice and an Order-In-Original for non-filing and belated payment of GST. The core issue was the clubbing of multiple tax periods in a single show cause notice.
Key Issues
Whether clubbing multiple tax periods in a single show cause notice is permissible under the CGST/KGST Act. Whether the impugned show cause notice, which consolidated several tax periods, warrants interference.
Sections Cited
Section 73, Section 74
AI-generated summary — verify with the full judgment below
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HC-KAR NC: 2025:KHC:54581 WP No. 2968 of 2025
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. 2968 OF 2025 (T-RES)
BETWEEN:
M/S S R S TRAVELS AND LOGISTICS PRIVATE LIMITED REGISTERED UNDER COMPANIES ACT OF 1956 NO.321, TSP ROAD, OPPOSITE TO BANGALORE MEDICAL COLLEGE, KALASIPALYAM, BANGALORE – 560 092. REPRESENTED BY ITS MANAGING DIRECTOR, SMT. MEGHA BANGALORE RAJASHEKHARA D/O LATE K T RAJASHEKHARA AGED ABOUT 47 YEARS OFFICE AT NO.321, TSP ROAD OPPOSITE TO BANGALORE MEDICAL COLLEGE, KALASIPALYA, BENGALURU – 560 002. …PETITIONER (BY SMT. VINITHA.M, ADVOCATE FOR SRI. P. B. HARISH, ADVOCATE)
AND:
THE ADDITIONAL COMMISSIONER OF CENTRAL TAX O/O COMMISSIONER OF CENTRAL AX, BENGALURU SOUTH COMMISSIONERATE, C.R.BUILDING, QUEENS ROAD, BENGALURU – 560 001. 2. JOINT COMMISSIONER OF CENTRAL TAX
BENGALURU SOUTH GST COMMISSIONERATE
C.R. BUILIDNG, QUEENS ROAD
BENGALURU – 560 001. …RESPONDENT (BY SRI. UNNIKRISHNAN.M, ADVOCATE FOR R-1 SRI. HEMAKUMAR.K, AGA, ADVOCATE FOR R-2)
The judgment continues below.
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