Sri D Shivakumara vs. The Assistant Commissioner
Held
The 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 show cause notice and subsequent proceedings were quashed.
Facts
The petitioner challenged a show cause notice and an order-in-original issued under the CGST/KGST Acts. The petitioner argued that these proceedings were initiated for tax periods during which they were not registered and were consolidated over multiple years, beyond the limitation period.
Key Issues
Whether clubbing multiple tax periods in a single show cause notice is permissible under the CGST/KGST Act. Whether the impugned show cause notice, issued for multiple tax periods, warrants interference.
Sections Cited
Section 74
AI-generated summary — verify with the full judgment below
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HC-KAR NC: 2025:KHC:54352 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.38292 OF 2025 (T-RES)
BETWEEN:
SRI D SHIVAKUMARA GSTIN 29DUVPS6942H2ZI PROPRIETOR OF M/S SHIVAKUMARA D REPRESENTED BY ITS PROPRIETOR SRI. D SHIVAKUMARA S/O DASABOVI AGED ABOUT 39 YEARS RESIDING AT ADDRESS D B PALYA, JADEYA POST, MAYSANDRA HOBLI, TUMAKURU - 572 221. …PETITIONER (BY SRI. AJAY KUMAR.N AND SRI. SHREYAS BHAT.M, ADVOCATES)
AND:
THE ASSISTANT COMMISSIONER
OF CENTRAL TAX - BNWD - 5 GST COMMISSIONERATE,
BANGALORE NORTH WEST DIVISION-5, 67/2,
SGR COMPLEX, RING ROAD,
SADASHIVANAGARA,
TUMKUR – 572 105. 2. THE ASSISTANT COMMISSIONER
OF CENTRAL TAX - CIRCLE 3 -AUDIT II COMMISSIONERATE JSS TOWERS, 100 FT RING ROAD,
BANASHANKARI III STAGE,
BENGALURU – 560 085. B M Location: High Court of Karnataka HC-KAR NC: 2025:KHC:54352
THE COMMISSIONER OF CENT
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