Shahika vs. The Superintendent Of Central Tax
Held
The High Court held that clubbing multiple tax periods/financial years in a single show cause notice issued under Section 74 of the CGST/KGST Act is illegal and invalid. Consequently, the impugned notices and orders were quashed.
Facts
The petitioners challenged show cause notices and orders issued by the GST authorities for multiple financial years. The core issue was the consolidation of several tax periods into a single show cause notice.
Key Issues
Whether consolidating multiple tax periods into a single show cause notice under Section 74 of the CGST/KGST Act is legally permissible.
Sections Cited
Section 74
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. 12139 OF 2025 (T-RES) BETWEEN:
SHAHIKA WIFE OF SARFARAZ PATEL AGED ABOUT 44 YEARS ALITOPOO GROUP OF ESTATES SIDDAPURA, KODAGU-571 253
JAMIR MOHIDEEN RIAZA DAUGHTER OF E.S.M. BASHEER AHMED AGED ABOUT 61 YEARS ALITOPOO GROUP OF ESTATES SIDDAPURA, KODAGU-571 253
SMAJ AMMATH NAZEERA WIFE OF HAMEED HUSSAIN AGED ABOUT 68 YEARS ALITOPOO GROUP OF ESTATES SIDDAPURA, KODAGU-571 253
HABIBATHUL ALIMA WIFE OF BASHEER AHAMED AGED ABOUT 83 YEARS ALITOPOO GROUP OF ESTATES SIDDAPURA, KODAGU-571 253. …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, NO. 05 SRI GANAPATHY ARCADE MAIN ROAD, FMC ROAD VIRAJPET – 571 218 …RESPON
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