2025 (12) TMI 1893

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....of a writ of certiorari quashing the Show-cause Notice dated 30.03.2022 bearing SCN No. 164/2021-22 BZU AND DIN 2022030SS0000000C505 for tax period January 2018 to February 2020 issued by the Respondent No.3, herein marked as Annexure-A. ii) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the Order-in-Original dated 15.01.2025 bearing No. 76/2024-25 in GEXCOM/ADJN/GST/ADC/151/ 2022-ADJN-COMMRCGST -BENGALURU(N) and DIN 202501570000000050F5 passed by Respondent No.4, herein marked as Annexure-B1. iii) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the Corrigendum to the Order-in-Original No. 76/2024-25/GST/JC dated 22.01.2025 bearing DIN 202501570....

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....port 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. 3. In the said judgment, this Court formulated two points for consideration, which reads as under: (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? (ii) Whether the impugned Show cause notice dated 30.09.2025 issued by the 4th respondent to the petitioner for the tax periods/financial years from ....

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....ugned 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. 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 4th respondent to the petitioner for the tax periods/financial years from 2019- 20 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 the provisions of the CGST/KGST Act and the impugned show cause notice and all further proceedings, orders, notices pursuant ....