2026 (1) TMI 496

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....d Sri. Jeevan.J. Neeralgi, Advocate For R-4 ORAL ORDER In this petition, petitioner seeks the following reliefs: "(i) Issue a writ of certiorari or any other writ or direction or order to quash Impugned show cause notice dated: 21.06.2024 bearing No. 34/2024-25 (DIN: 202406DSS00000007AF) issued by the Ld. Respondent No. 1 enclosed as Annexure A, for the reasons stated in the grounds and direct the Respondent to drop the proceedings for reversal of the input tax credit availed for the 2019-20 to 2021-22 (upto July). (ia). Issue a writ of certiorari or any other writ or direction or order to quash impugned Order-In-Original No. No. 90/2024-25 (GST-JC) vide DIN2025025700000000E04B dated 03.02.2025 passed by the Ld. Resp....

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....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 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 ....

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....ings, 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 years/block periods in a 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. 7. Under these circumstances, the....