M/S Sree Gowri Ganesha Chits PVT LTD vs. Assistant Commissioner Of Central Tax
Held
The High Court held that consolidating multiple tax periods/financial years in a single show cause notice under Section 74 of the CGST/KGST Act is illegal, invalid, and without jurisdiction. 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 consolidating multiple tax periods/financial years into a single notice. The petitioner argued this practice was illegal and impermissible under GST law.
Key Issues
Whether clubbing multiple tax periods/financial years in a single show cause notice under Section 74 of the CGST/KGST Act is permissible and valid in law.
Sections Cited
Section 74
AI-generated summary — verify with the full judgment below
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HC-KAR NC: 2025:KHC:54647 WP No. 36930 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.36930 OF 2025 (T-RES) BETWEEN:
M/S SREE GOWRI GANESHA CHITS PVT LTD HAVING ITS OFFICE AT NO. 307, 1ST FLOOR, 2ND MAIN, 7TH CROSS, DOMLUR LAYOUT, BANGALORE - 560 071. A PRIVATE LIMITED COMPANY REPRESENTED BY ITS CHAIRMAN AND MANAGING DIRECTOR- MR. M LOKESH REDDY S/O N. MUNIYAPPA AGED ABOUT 59 YEARS NO.307, 1ST FLOOR, 2ND MAIN 7TH CROSS, DOMLUR LAYOUT BENGALURU – 560 071. …PETITIONER (BY SMT. LAKSHMI MENON, ADVOCATE) AND:
ASSISTANT COMMISSIONER OF CENTRAL TAX GST EAST COMMISSIONERATE BENGALURU,
EAST DIVISION-1, 6TH FLOOR,
B WING, TRAFFIC AND TRANSIT
MANAGEMENT CENTRE, BMTC BUS STAND,
OLD AIRPORT ROAD,
BANGALORE-560 071. 2. DEPUTY COMMISSIONER OF CENTRAL TAX, ANTI EVASTION, OFFICER OF THE PRL.COMISSIONER OF CENTRAL TAX, GST COMMISIONARATE,
BENGALURU EAST, TRAFFIC AND TRANSIT MANAGEMENT CENTRE, BMTC BUS STAND,
OLD AIRPORT ROAD,
The judgment continues below.
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