Kar HC revives Common Notices in GST

The Karnataka High Court, by judgment dated 16 July 2026, allowed the Revenue's writ appeal and restored a common show cause notice issued under Section 74 of the CGST/KGST Act for the tax periods 2019-20 to 2023-24. 

Following its earlier Division Bench ruling, the Court held that consolidated show cause notices are legally permissible and remitted the matter to the adjudicating authority for consideration on merits.