Smt Dhakashyanani Gangadharappa vs. The Superintendent Of Central Tax
Held
The High Court held that consolidating multiple tax periods into a single show-cause notice is illegal and invalid. Consequently, the impugned notices and orders were quashed.
Facts
The petitioner challenged multiple orders and notices issued under the GST Act, including a show-cause notice and subsequent orders, on the grounds that they consolidated multiple tax periods. The High Court had previously ruled on a similar issue.
Key Issues
Whether clubbing multiple tax periods in a single show-cause notice under Section 73/74 of the CGST Act is permissible and valid.
Sections Cited
Section 73, Section 74, Section 79
AI-generated summary — verify with the full judgment below
- 1 -
HC-KAR NC: 2025:KHC:54575 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. 26540 OF 2025 (T-RES) BETWEEN:
SMT DHAKASHYANANI GANGADHARAPPA PROP M/S. GANESH AGENCIES REPRESENTED BY DULY AUTHORISED PERSON AND HER HUSBAND SRI. CHANNABASAPPA S SURPUR S/O OF SRI. SHIVASANGAPPA SURPUR AGED ABOUT 68 YEARS, 45, 2ND MAIN ROAD, BENGALURU 560032. REGISTERED UNDER GST ACT WITH GSTIN 29AGGPG7699RIZ5 …PETITIONER (BY SRI. VENKATESH G., ADVOCATE)
AND:
THE SUPERINTENDENT OF CENTRAL TAX AND RANGE, NORTH COMMISSIONERATE, 1ST FLOOR, NO.59, HMT BHAVAN, BELLARY ROAD, BENGALURU 560032
THE SUPERINTENDENT OF CENTRAL TAX, AUDIT II COMMISSIONERATE, JSS TOWERS, 100 FT. RING ROAD, BANASHANKARI III STAGE, BENGALURU 560085
THE ASSISTANT COMMISSIONER OF CENTRAL TAX, B M Location: High Court of Karnataka HC-KAR NC: 2025:KHC:54575 NORTH DIVISION-5, NORTH COMMISSIONERATE, H
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
Reproduced from the public record of the Karnataka High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.