Late Esmail Sera Mudali Ahmed Mariam vs. The Superintendent Of Central Tax
Held
The High Court held that clubbing/consolidation of multiple tax periods/financial years in a single show cause notice issued under Section 74 of the CGST/KGST Act is illegal, invalid, and impermissible. Consequently, the impugned show cause notice and the order passed pursuant to it were quashed.
Facts
The petitioner challenged a show cause notice and an order issued by the Superintendent of Central Tax. The challenge was based on the ground that multiple tax periods/financial years were clubbed together in a single notice and order.
Key Issues
Whether clubbing of 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:54574 WP No. 12140 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. 12140 OF 2025 (T-RES) BETWEEN:
LATE ESMAIL SERA MUDALI AHMED MARIAM WIFE OF LATE S.M. HAMID ABDUL QUADIR DEAD THROUGH HER LEGAL REPRESENTATIVE SHARMILA D/O LATE S.M. HAMID ABDUL QUADIR AGED ABOUT 58 YEARS, ALITOPOO GROUP OF ESTATES, SIDDAPURA, KODAGU-571 253. EMAIL OF PETITIONER alitopocestarte@gmail.co AND MOB NO 9047952889 …PETITIONER (BY SRI. VENKATESH. G.,ADVOCATE) AND:
THE SUPERINTENDENT OF CENTRAL TAX OFFICE OF THE SUPERINTENDENT OF CENTRAL TAX (GST), NO. 05, SRI GANAPATHY ARCADE, MAIN ROAD, FMC ROAD, VIRAJPET 571 218 …RESPONDENT (BY SRI. AKASH B SHETTY.,ADVOCATE)
THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF CONSTITUTION OF INDIA PRAYING TO QUASH THE ORDER DATED 24.01.2025 PASSED BY THE RESPONDENT U/S 74 OF CGST/KGST ACT, 2017 FOR THE FINANCIAL YEARS FY 2017-18 TO 2022-23 BEARING ORDER NO.16/2025-GST/MYS/VIRAJPET-SUP-BKRU-2024- 25 GST ENCLOSED AND REFERRED AS ANNEXURE-A AND ETC
The judgment continues below.
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