M/S. Trinity Beverages Private Limited vs. The Joint Commissioner Of Central Tax
Held
The High Court held that clubbing multiple tax periods/financial years into a single show cause notice is illegal, invalid, and impermissible under the CGST Act. Consequently, the impugned notices and proceedings were quashed.
Facts
The petitioner challenged an order-in-original and related show cause notices issued under the CGST Act. The core issue was the consolidation of multiple tax periods into a single show cause notice.
Key Issues
Whether consolidating multiple tax periods into a single show cause notice under Section 73/74 of the CGST Act is legally permissible.
Sections Cited
Section 74, Section 73
AI-generated summary — verify with the full judgment below
- 1 -
HC-KAR NC: 2025:KHC:54578 WP No. 38005 of 2025
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. 38005 OF 2025 (T-RES) BETWEEN:
M/S. TRINITY BEVERAGES PRIVATE LIMITED REGISTERED UNDER COMPANIES ACT, 1956 REPRESENTED BY ITS AUTHORIZED REPRESENTATIVE M.VENKATESH, SON OF SRI. S.S MANJUNATH, AGED ABOUT 45 YEARS, SY.NO.4/1A,4/2, PART OF LAKSHMI SAGAR VILLAGE, NEAR VOLVO KADUMANE, BENGALURU-MYSORE ROAD, MANCHANAYAKANAHALLI, BIDADI HOBLI, RAMNAGARA - 562 109 …PETITIONER (BY SRI.ANNAMALAI S., ADVOCATE) AND:
THE JOINT COMMISSIONER OF CENTRAL TAX ANTI-EVASION, GST WEST COMMISSIONERATE BMTC BUILDING, BUS STAND COMPLEX 1ST FLOOR, BANASHANKARI, TTMC, BUS STAND COMPLEX, BANASHANKARI, BANGALORE -560 070
THE JOINT COMMISSIONER OF CENTRAL TAX, BENGALURU WEST COMMISSIONERATE 1ST FLOOR, BANASHANKARI TTMC, BUS STAND COMPLEX, BANASHANKARI, BANGALORE -560 070 …RESPONDENTS (BY SRI.AKASH B. SHETTY, ADVOCATE) B M Location: High Court of Karnataka
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.