2026 (1) TMI 484

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.... And Sri. Chandra Kiran K., Advocates For the Respondents : Sri. Jeevan Neeralgi, Advocate ORAL ORDER In this petition, petitioner seeks the following reliefs: (i) Quash the Impugned Notice issued by the Respondent No 3 dated 24.11.2021 bearing SI. No./C. No. GEXCOM.ADJN/GST/JC/116/2021-ADJN (at ANNEXURE A1) 29.05.2023 bearing Sl.No./C No./C No. GEXCOM/ADJN/GST/JC/116/2021 Adjn (at ANNEXURE A2) for being without the authority of law and the refusal to provide a reply on the disclosure of investigative material illegal and the demands raised without authority of law and tax already discharged to be correct and complete; (ii) Quash the letter issued by the Respondent No. 3 bearing C.No.GEXCOM/ADJN/GST/JC/2021-ADJN d....

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....1 was answered by this Court in favour of the petitioner by holding as under: 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. 5. 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: "Re: Point No.(ii); 9. While dealing with Point No. (i) supra, I have al....

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.... 10. In the result, I pass the following: ORDER (i) Petition is hereby allowed. (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. (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." 6. The issue in controversy involved in the present petition also relates to clubbing/consolidation/bunching/combining of multiple tax periods/financial ye....