M/S.Sam Tours And Travels vs. Joint Commissioner Of Central Taxes
Held
The High Court held that clubbing multiple tax periods/financial years into a single show cause notice is illegal, invalid, and impermissible. 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 by GST authorities. The core issue was the consolidation of multiple tax periods/financial years into a single show cause notice.
Key Issues
Whether clubbing multiple tax periods/financial years in a single show cause notice under Section 73/74 of the CGST/KGST Act is legally permissible.
Sections Cited
Section 73, Section 74
AI-generated summary — verify with the full judgment below
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HC-KAR NC: 2025:KHC:54580 WP No. 32572 of 2024
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. 32572 OF 2024 (T-RES) BETWEEN:
M/S.SAM TOURS AND TRAVELS SOLE PROPRIETORSHIP NO. 4140, 11TH CROSS, 2ND MAIN, 80 FEET ROAD, GIRINAGAR, 4TH PHASE, BANASHANKARI 3RD STAGE, BENGALURU – 560 085. REPRESENTED BY ITS SOLE PROPRIETOR, SHRI RAMACHANDRA NAVEEN, S/O RANGAPPA RAMACHANDRA, AGED ABOUT 53 YEARS, OFFICE AT NO. 4140, 11TH CROSS, 2ND MAIN, 80 FEET ROAD, GIRINAGAR, 4TH PHASE, BANASHANKARI 3RD STAGE, BENGALURU – 560 085. …PETITIONER (BY SMT. VINITHA M AND SRI. NIKHIL R. VASISTHA, ADVOCATE)
AND:
JOINT COMMISSIONER OF CENTRAL TAXES MYSURU AUDIT COMMISSIONERATE, 1ST FLOOR, JSS TOWERS, BANASHANKARI 3RD STAGE, BENGALURU – 560 085. 2. ADDITIONAL COMMISSIONER OF CENTRAL TAX BENGALURU WEST COMMISSIONERATE BMTC BUILDING, 1ST FLOOR, B M Location: High Court of Karnataka HC-KAR NC: 2025:KHC:54580
The judgment continues below.
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