M/S Million Lights vs. Union Of INDIA
Held
The High Court held that clubbing multiple tax periods/financial years in a single show cause notice is illegal, invalid, and impermissible under the CGST/KGST Act. Consequently, the impugned SCN was quashed.
Facts
The petitioner challenged a show cause notice (SCN) issued by the authorities. The SCN consolidated multiple tax periods/financial years into a single notice. The petitioner argued this practice was illegal.
Key Issues
Whether consolidating multiple tax periods/financial years into a single show cause notice is legally permissible under the CGST/KGST Act.
Sections Cited
Section 73, Section 74
AI-generated summary — verify with the full judgment below
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HC-KAR NC: 2025:KHC:54659 WP No. 13025 of 2025
IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 19TH DAY OF DECEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 13025 OF 2025 (T-RES) BETWEEN:
M/S MILLION LIGHTS REPRESENTED HEREIN BY ITS PROPRIETOR, SHRI RAMESH CHAND, AGED ABOUT 69 YEARS, S/O H. JAWAHARLAL, HAVING ADDRESS AT NO.32/1, 2ND AND 4TH FLOOR, 5TH CROSS, SIDDAIAH ROAD, WILSON GARDEN, BENGALURU – 560 027 …PETITIONER (BY SRI. BHARAT RAICHANDANI, SRI. RAAGHUL PIRAANESH AND SRI. CHANDRA KIRAN K., ADVOCATES)
AND:
UNION OF INDIA REPRESENTED HEREIN BY SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI – 110 001
THE ADDITIONAL DIRECTOR GENERAL, O.O, THE PRINCIPAL ADDITIONAL DIRECTOR GENERAL, NO.112, S.P. ENCLAVE, ADJACENT TO KARNATKA BANK, K.H. ROAD, BENGALURU – 560 0027
THE SENIOR INTELLIGNECE OFFICER, DGGI, BZU BENGALURU, NO.112, S.P. ENCLAVE, ADJACENT TO KARNATKA BANK, K.H. ROAD, BENGALURU – 560 0027 B M Location: High
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