Aminath Afroze vs. The Suprintendent 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 and invalid. Consequently, the impugned notice and order were quashed.
Facts
The petitioner challenged a GST order and show cause notice issued by the respondent. The notices consolidated multiple financial years into a single show cause notice and order.
Key Issues
The primary issue was 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 WP No. 12369 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. 12369 OF 2025 (T-RES) BETWEEN:
AMINATH AFROZE DAUGHTER OF HAMEED HUSSAIN AGED ABOUT 43 YEARS, ALITOPOO GROUP OF ESTATES, SIDDAPURA, KODAGU 571 253. …PETITIONER (BY SRI. VENKATESH G., ADVOCATE)
AND:
THE SUPRINTENDENT 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)
THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF CONSTITUTION OF INDIA PRAYING TO QUASH THE ORDER DATED 23.01.2025 PASSED BY THE RESPONDENT U/S 74 OF CGST/KGST ACT, 2017 FOR THE FINANCIAL YEARS FY 2017-18 TO 2022-23 BEARING ORDER NO.04/2025-GST/MYS/VIRAJPET-SUP-BKRU-2024- 25 GST ENCLOSED AND REFERRED AS ANNEXURE-A AND ETC.,
THIS PETITION, COMING ON FOR FINAL HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER:
CORAM: HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR
Digitally signed
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