Sharmila vs. The Superintendent Of Central Tax
Held
The High Court held that consolidating multiple tax periods/financial years into a single show cause notice under Section 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 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 clubbing multiple tax periods/financial years in 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:54573 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. 12048 OF 2025 (T-RES)
BETWEEN:
SHARMILA D/O S M HAMOD ABDUL QUADIR AGED ABOUT 58 YEARS ALITOPOO GROUP OF ESTATES, SIDDAPURA, KODAGU-571 253. 2. AHMED JALAUDEEN VAJITHA W/O ASLAM HUSSAIN AGED ABOUT 62 YEARS ALITOPOO GROUP OF ESTATES,
SIDDAPURA, KODAGU-571 253. 3. SERA MUDALI ABOOBUCKER SHAKILA W/O AHAMED HASAN AGED ABOUT 64 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 CENTRAL TAX (GST), NO. 05, SRI GANAPATHY ARCADE, MAIN ROAD, FMC ROAD, VIRAJPET – 571 218. …RESPONDENT (BY SRI. AKASH B SHETTY, ADVOCATE) B M Location: High Court of Karnataka HC-KAR NC: 2025:KHC:54573 THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF CONSTITUTION OF INDIA PRAYING TO QUASH T
The judgment continues below.
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