Educational Rating And Assessment Foundation vs. Union Of INDIA
Held
The 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 impermissible. Consequently, the impugned show-cause notice and all subsequent proceedings were quashed.
Facts
The petitioner challenged a show-cause notice and subsequent orders for consolidating multiple tax periods in a single notice. The High Court had previously ruled that such consolidation is illegal.
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 multiple 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:54351 WP No. 38219 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. 38219 OF 2025 (T-RES) BETWEEN:
EDUCATIONAL RATING AND ASSESSMENT FOUNDATION, A SECTION 25 COMPANY INCORPORATED UNDER COMPANIES ACT, 1956 REPRESENTED BY ITS DIRECTOR SRI.M.R. JAYARAM S/O LATE M.S. RAMAIAH AGED ABOUT 78 YEARS 5TH AND 6TH FLOOR, LAVELLE MANSION, 1/2, LAVELLE ROAD, BENGALURU 560 001. REGISTERED UNDER GST ACT WITH GSTIN 29AAECE8273G1ZB …PETITIONER (BY SRI. ANNAMALAI S.,ADVOCATE) AND:
UNION OF INDIA MINISTRY OF FINANCE,
REPRESENTED BY ITS SECRETARY,
NORTH BLOCK,
NEW DELHI-110 001. 2. CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, REPRESENTED BY ITS CHAIRPERSON,
NORTH BLOCK,
NEW DELHI-110 001. 3. THE ADDITIONAL DIRECTOR, OFFICE OF THE PRINCIPAL
ADDITIONAL DIRECTOR GENERAL
OF GOODS AND SERVICES TAX INTELLIGENCE,
BENGALURU ZONAL
UNIT, NO. 112, K.H.ROAD, B M Location: High Court of Karnataka
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