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IN THE HIGH COURT OF KARNATAKA AT BENGALURU
S.R. KRISHNA KUMAR
Pramur Homes And Shelters – Appellant
Versus
Union Of India Represented Herein By The Secretary Department Of Revenue, Ministry Of Finance, Government Of India, North Block, New Delhi – Respondent
ORDER :
S.R.KRISHNA KUMAR, J.
In this petition, the petitioner seeks for the following reliefs:
“a) Issue a writ of certiorari or any other appropriate writ, order or direction, quashing the impugned Show-Cause Notice bearing No.GEXCOM/MYS-HPU/GST/ADC/13-2025-26 and DIN:20250957YY00006606D0 dated 30.09.2025 (Annexure-A) issued by the Respondent No.4 – Additional Commissioner of Central Tax, Mysuru Commissionerate, as being wholly without jurisdiction, arbitrary, violative of principles of natural justice, and contrary to the provisions of the CGST/KGST Acts, 2017;
b) Issue a writ of prohibition or any other appropriate writ, order or direction, restraining the Respondents, their officers and subordinates from proceedings further or taking any coercive or adjudicatory steps pursuant to the impugned Show cause notice dated 30.09.2025;
c) Declare that the transfer of development rights under the Joint Development Agreements executed for the projects “Pramur Aster” and “Pramur Meadows”; and the sale of developed plots and completed apartments post-completion certificate – do not constitute “supply” within the meaning of Section 7 read with Schedule III of the CGST Act, 2017, and are therefo
Composite show-cause notices covering multiple financial years under CGST/KGST Act are illegal as assessments must pertain to individual years, respecting statutory limitations and ensuring natural j....
The court held that composite assessment orders for multiple financial years violate statutory provisions, emphasizing that each period must have a separate assessment to protect registered persons' ....
Tax authorities must issue separate show cause notices for each financial year under Section 74 of the CGST Act to ensure fairness and compliance with statutory timelines.
Composite notices under the CGST/SGST Act for multiple assessment years are unsustainable; individual notices must be issued to uphold fairness for taxpayers.
Multiple Show Cause Notices can exist for the same tax period under GST if they pertain to different subjects, reinforcing the absence of a bar under the GST regulations.
Natural justice is upheld when multiple opportunities to be heard are provided; consolidated orders across tax periods are permissible under CGST law without causing prejudice unless demonstrable har....
Jurisdiction to issue a show cause notice under Section 74A arises from detected violations in monthly returns, allowing for action prior to annual return due date.
Proceedings under Section 74 of the CGST Act cannot be initiated without evidence of fraud or misstatement if prior proceedings under Section 73 have been concluded.
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