Mysore Urban Development Authority vs. The Additional Commissioner Of Central Tax
Held
The High Court held that consolidating multiple tax periods/financial years into a single show cause notice issued under Section 73/74 of the CGST/KGST Act is illegal, invalid, and impermissible. Consequently, the impugned notices and subsequent proceedings were quashed.
Facts
The petitioner, Mysore Urban Development Authority, challenged an order-in-original and a show cause notice issued under the CGST/KGST Act. The impugned notices consolidated multiple tax periods/financial years.
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:54582 WP No. 23902 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. 23902 OF 2025 (T-RES) BETWEEN:
MYSORE URBAN DEVELOPMENT AUTHORITY NO 01, RADHAKRISHNA ROAD, CHAMARAJAPURAM, MYSURU 570005 GSTIN 29AABTT1553E1ZJ
AN URBAN DEVELOPMENT AUTHORITY CONSTITUTED UNDER THE KARNATAKA URBAN DEVELOPMENT AUTHORITY ACT 1987 AND REPRESENTED BY ITS COMMISSIONER RAKSHITH K R, AGED 35 YEARS, DESIGNATION: COMMISSIONER RESIDING AT NO 4101/1G SUGUNA 2ND CROSS, BANDIGOWDA LAYOUT, MANDYA 571401 …PETITIONER (BY SRI. VIKRAM HUILGOL, SENIOR ADVOCATE FOR SRI. K R VASUDEVAN & SRI. JEEVAN J. NEERALGI, ADVS) AND:
THE ADDITIONAL COMMISSIONER OF CENTRAL TAX MYSORE GST COMMISSIONERATE, S1 AND S2, VINAYA MARGA, SIDDHARTHA NAGAR, MYSURU 570011
SUPERINTENDENT OF CENTRAL TAX CHAMARAJAPURAM RANGE, LAKSHMIPURAM DIVISION, S1 AND S2, VINAYA MARGA, SIDDHARTHA NAGAR, B M Location: High Court of Karnataka HC-KAR
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