M/S. Gokula Education Foundation (Medical) vs. The Joint Commissioner Of Central Tax
Held
The High Court held that consolidating multiple tax periods/financial years into a single show cause notice under Section 73/74 of the CGST/KGST Act is illegal, invalid, and impermissible. Consequently, the impugned show cause notice and all subsequent proceedings were quashed.
Facts
The petitioner challenged a show cause notice and subsequent orders under GST for consolidating multiple tax periods/financial years into a single notice. The High Court noted that this issue was directly covered by a previous judgment of the same court.
Key Issues
Whether clubbing of multiple tax periods/financial years in a single show cause notice under Section 73/74 of the CGST/KGST Act is permissible and valid in law.
Sections Cited
Section 73, Section 74
AI-generated summary — verify with the full judgment below
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HC-KAR NC: 2025:KHC:54577 WP No. 38054 of 2025
IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 17TH DAY OF DECEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 38054 OF 2025 (T-RES) BETWEEN:
M/S. GOKULA EDUCATION FOUNDATION (MEDICAL) A REGISTERED CHARITABLE TRUST, REPRESENTED BY ITS TRUSTEE SRI. M R JAYARAM, S/O LATE. M S RAMAIAH AGED ABOUT 78 YEARS, GOKUKA EXTENSION, MSR NAGAR, MATHIKERE, BENGALURU-560054. REGISTERED UNDER GST ACT WITH GSTIN-29AAATG1779Q1ZW …PETITIONER (BY SRI. ANNAMALAI S.,ADVOCATE) AND:
THE JOINT COMMISSIONER OF CENTRAL TAX, OFFICE OF COMMISSIONER OF CENTRAL TAX. BENGALURU NORTH COMMISSIONERATE, HMT BHAVAN, GANGANAGAR, BENGALURU-560 032
THE ADDITIONAL COMMISSIONER OF CENTRAL TAX, BENGALURU NORTH COMMISSIONERATE, HMT BHAVAN, GANGANAGAR, BENGALURU-560 032
THE COMMISSIONER OF CENTRAL TAX, APPEALS-II, TTMC, BTMC BUILDING, 4TH FLOOR, ABOVE BTMC BUS STAND, DOMLUR, OLD AIRPORT ROAD, BENGALURU-560 071. …RESPONDENTS (BY SRI.AKASH B. SHETTY, ADVOCATE) B M Location: High Co
The judgment continues below.
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