Smt Dhakashyanani Gangadharappa Vs the Superintendent of Central Tax

SMT DHAKASHYANANI GANGADHARAPPA PROP M/S. GANESH AGENCIES REPRESENTED BY DULY AUTHORISED PERSON AND HER HUSBAND SRI. CHANNABASAPPA S SURPUR S/O OF SRI. SHIVASANGAPPA SURPUR AGED ABOUT 68 YEARS, 45, 2^ND MAIN ROAD, BENGALURU 560032.

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REGISTERED UNDER GST ACT WITH GSTIN 29AGGPG7699RIZ5

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…PETITIONER

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(BY SRI. VENKATESH G., ADVOCATE)

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Digitally signed by CHANDANA B M Location: High Court of Karnataka

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AND:

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THE SUPERINTENDENT OF CENTRAL TAX AND RANGE, NORTH COMMISSIONERATE, 1^ST FLOOR, NO.59, HMT BHAVAN, BELLARY ROAD, BENGALURU 560032

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THE SUPERINTENDENT OF CENTRAL TAX, AUDIT II COMMISSIONERATE, JSS TOWERS, 100 FT. RING ROAD, BANASHANKARI III STAGE, BENGALURU 560085

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THE ASSISTANT COMMISSIONER OF CENTRAL TAX,

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NC: 2025:KHC:54575 WP No. 26540 of 2025

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HC-KAR

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NORTH DIVISION-5, NORTH COMMISSIONERATE, HMT BHAVAN, BELLARY ROAD, BENGALURU 560032

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…RESPONDENTS

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(BY SRI. AKASH B SHETTY, ADVOCATE)

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THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF CONSTITUTION OF INDIA PRAYING TO I) ISSUE A WRIT OF CERTIORARI OR DIRECTION IN THE NATURE OF A WRIT OF CERTIORARI QUASHING THE ORDER-IN-ORIGINAL PASSED BY THE RESPONDENT NO. 1 DATED 12.07.2024, DIGITALLY SIGNED ORDER-IN-ORIGINAL DATED 12.07.2024 PASSED BY THE RESPONDENT NO. 1 BEARING ORDER SL. NO. 66/2024-25, HEREIN MARKED AS ANNEXURE - A1. AND ETC.,

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THIS PETITION, COMING ON FOR PRELIMINARY HEARING IN ‘B’ GROUP, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR

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ORAL ORDER

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In this petition, petitioner seeks the following reliefs:

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i) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the Order-In-Original passed by the Respondent No. 1 dated 12.07.2024. Digitally signed Order-in-Original dated 12.07.2024 passed by the Respondent No. 1 bearing Order Sl. No. 66/2024-25, herein marked as Annexure - A1.

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ii) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the Summary of the Order in Form GST DRC-07 for the financial years 2017-18 dated 30.07.2024 bearing Reference No. ZD290724100343M, herein marked as Annexure - A2.

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NC: 2025:KHC:54575 WP No. 26540 of 2025

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HC-KAR

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iii) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the Summary of the Order in Form GST DRC-07 for the financial years 2018-19 dated 30.07.2024 bearing Reference No. ZD2907241006949, herein marked as Annexure - A3.

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iv) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the Summary of the Order in Form GST DRC-07 for the financial years 2019-20 dated 30.07.2024 bearing Reference No. ZD290724100772D, herein marked as Annexure - A4.

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v) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the Summary of the Order in Form GST DRC-07 for the financial years 2020-21 dated 30.07.2024 bearing Reference No. ZD2907241008490, herein marked as Annexure - A5.

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vi) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the Summary of the Order in Form GST DRC-07 for the financial years 2021-22 dated 30.07.2024 bearing Reference No. ZD2907241009092, herein marked as Annexure - A6.

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vii) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the Show-cause Notice dated 24.05.2023 in Form DRC-01 issued by the Respondent No. 2 bearing SCN SI. No.: 27/2023-24, herein marked as Annexure - B.

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4 - NC: 2025:KHC:54575 WP No. 26540 of 2025

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HC-KAR

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viii) Issue a writ of Certiorari quashing the notice to a third person u/s 79(1)(c) of CGST Act, 2017 in Form GST DRC-13 dated 04.07.2025 bearing DIN: 20250757000000555AC8 issued by the Respondent No.3 to The Branch Manager, Axis Bank, Cunningham Road, Bangalore herein marked as Annexure-C.

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ix) And pass such other orders as this Hon'ble Court deems fit and proper in the interest of justice and equity including the cost of this writ petition.

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Though several contentions have been urged by both sides in support of their respective claims, the issue in controversy between the parties is directly and squarely covered by the judgment of this Court in the case of M/S Pramur Homes And Shelters Vs. The Union of India and Ors. in WP No.33081/2025 dated 11.12.2025.

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In the said judgment, this Court formulated two points for consideration, which reads as under:

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(i) Whether clubbing/consolidation/bunching/ combining of multiple tax periods/financial years in a Single/Composite Show cause notice issued under Section 73 / 74 of the CGST/ KGST Act , 2017 is permissible and valid in law?

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5 - NC: 2025:KHC:54575 WP No. 26540 of 2025

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HC-KAR

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(ii) Whether the impugned Show cause notice dated 30.09.2025 issued by the 4^th respondent to the petitioner for the tax periods/financial years from 2019-20 to 2023-24 under Section 74 of the CGST/ KGST Act, 2017 warrants interference by this Court in the present petition?

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Issue No.1 was answered by this Court in favour of the petitioner by holding as under:

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Point No.(i) is accordingly answered in favour of the petitioner/tax payer/assessee by holding that clubbing/ consolidation/ bunching/ combining of multiple tax periods/financial years in a Solitary/Single/Composite Show cause notice issued under Section 73/74 of the CGST/KGST Act is illegal, invalid, impermissible and without jurisdiction or authority of law and contrary to the provisions of the CGST/KGST Act.

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So also point No.2 was also answered by this Court in favour of the petitioner by quashing the impugned Show Cause Notice by holding as under:

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“Re: Point No.(ii);

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NC: 2025:KHC:54575 WP No. 26540 of 2025

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HC-KAR

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9. While dealing with Point No. (i) supra, I have already come to the conclusion that clubbing / consolidation / bunching/ combining of multiple tax periods/financial years in a Solitary/Single/Composite Show cause notice issued under Section 73 / 74 of the CGST / KGST Act is illegal, invalid, impermissible and without jurisdiction or authority of law and contrary to the provisions of the CGST / KGST Act. In the instant case, a perusal of the impugned Show cause notice dated 30.09.2025 will indicate that the same encompasses and pertains to multiple tax periods/financial years, viz., from 2019-20 to 2023-24, which is impermissible in law and consequently, the impugned Show cause notice and all further proceedings pursuant thereto are also vitiated and deserve to be quashed reserving liberty to the respondents to initiate any action/proceedings in accordance with law.

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Point No.(ii) is also accordingly answered in favour of the petitioner/tax payer/assessee by holding that the impugned Show cause notice dated 30.09.2025 issued by the 4^th respondent to the petitioner for the tax periods/financial years from 201920 to 2023-24 under Section 74 of the CGST/KGST Act is illegal, invalid, impermissible, arbitrary and without jurisdiction or authority of law and contrary to

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HC-KAR

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the provisions of the CGST/KGST Act and the impugned show cause notice and all further proceedings, orders, notices pursuant thereto deserve to be quashed by reserving liberty in favour of the respondents to initiate proceedings in accordance with law.

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10. In the result, I pass the following:

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ORDER

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(i) Petition is hereby allowed.

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(ii) The impugned show-cause notice at Annexure-A dated 30.09.2025 issued by respondent No.4 and all further proceedings, orders, notices etc., pursuant thereto initiated/to be initiated by the respondents are hereby quashed.

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(iii) The respondents are however reserved liberty to initiate appropriate proceedings in accordance with law and if such proceedings are initiated by the respondents, petitioner would be entitled to contest / defend the same in accordance with law.”

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The issue in controversy involved in the present petition also relates to clubbing/consolidation/bunching/combining of multiple tax periods/financial years/block periods in a

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HC-KAR

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Single/Composite Show cause notice, which has already been held to be invalid and illegal by this Court in M/S Pramur Homes And Shelters’s case referred to Supra.

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Under these circumstances, the impugned show cause notice dated 24.05.2023 at Annexure-B as well as order dated 12.07.2024 at Annexure-A1, Summary of Order all dated 30.07.2024 at Annexures-A2, A3, A4, A5 and A6 and Notice dated 04.07.2025 at Annexure-C deserve to be quashed.

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In the result, I pass the following:

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ORDER

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(i) Petition is hereby allowed and disposed of in terms of

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M/S Pramur Homes And Shelters Vs. The Union of India and Ors. in WP No.33081/2025 dated 11.12.2025.

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(ii) The impugned show cause notice dated 24.05.2023 at Annexure-B as well as order dated 12.07.2024 at Annexure-A1, Summary of Order all dated 30.07.2024 at Annexures-A2, A3, A4, A5 and A6 and Notice dated 04.07.2025 at Annexure-C and all further proceedings, orders, notices etc., pursuant thereto initiated/to be initiated by the respondents are hereby quashed.

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