Prls Ashika vs. The Superintendent Of Central Tax
Held
The High Court held that clubbing multiple tax periods or financial years in a single show cause notice issued under Section 73 or 74 of the CGST/KGST Act is illegal, invalid, and impermissible. Consequently, the impugned notices and orders were quashed.
Facts
The petitioners challenged show cause notices and orders issued under Section 74 of the CGST/KGST Act, 2017, which consolidated multiple financial years. The core issue was the legality of clubbing several tax periods into a single notice.
Key Issues
The primary issue was whether consolidating multiple tax periods/financial years into a single show cause notice under Section 73/74 of the CGST/KGST Act is legally permissible.
Sections Cited
Section 74, Section 73
AI-generated summary — verify with the full judgment below
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HC-KAR NC: 2025:KHC:54574 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. 12213 OF 2025 (T-RES) BETWEEN:
PRLS ASHIKA WIFE OF ABDUL HALEEM
AGED ABOUT 65 YEARS
ALITOPOO GROUP OF ESTATES
SIDDAPURA, KODAGU-571 253
SENIOR CITIZEN BENEFIT NOT CLAIMED
FATHIMA HAMEED MUSTHAFA WIFE OF HAMEED MUSTHAFA
AGED ABOUT 59 YEARS
ALITOPOO GROUP OF ESTATES
SIDDAPURA, KODAGU-571253
ABOOBUCKER MANSOORA WIFE OF JALALKHAN
AGED ABOUT 66 YEARS
ALITOPOO GROUP OF ESTATES
SIDDAPURA, KODAGU-571 253
SENIOR CITIZEN BENEFIT NOT CLAIMED
SHAHINA DAUGHTER OF JAMIR MOHIDEEN
AGED ABOUT 38 YEARS
ALITOPOO GROUP OF ESTATES
SIDDAPURA, KODAGU-571253 …PETITIONERS (BY SRI. VENKATESH. G., ADVOCATE) AND:
THE SUPERINTENDENT OF CENTRAL TAX OFFICE OF THE SUPERINTENDENT OF B M Location: High Court of Karnataka HC-KAR NC: 2025:KHC:54574 CENTRAL TAX (GST), VIRAJPET RANGE N
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