2024 (10) TMI 201

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....ent under section 122 of the GST Act in SCN No. 06/2022-23/GST/AE-1 (DIN-20220957YU00006176C6 2530) as per Annexure-C by issuing a Writ of Certiorari or any other order or writ in the nature of a Writ of Certiorari and consequently quash the entire proceedings. b) To grant any other relief/(s) this Hon'ble Court deems fit and proper in the facts and circumstances of the case. 2. Heard learned counsel for the petitioner and learned counsel for the respondents and perused the material on record. 3. A perusal of the material on record will indicate that on 11.08.2020, Karnataka State GST Authorities initiated proceedings by invoking Section 70 of the KGST Act against the petitioner, which ultimately culminated in the adjudic....

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....tioner and M/s Crystal Hardware. 7. In this context, it is relevant to extract Section 6 of the CGST which reads as under. "Section 6 - Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances. (1) Without prejudice to the provisions of this Act, the officers appointed under the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act are authorised to be the proper officers for the purposes of this Act, subject to such conditions as the Government shall, on the recommendations of the Council, by notification, specify. (2) Subject to the conditions specified in the notification issued under sub-section (1),-- (a) where any proper....

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....issued under sub-section (9) pays the tax along with interest payable thereon under section 50 and a penalty equivalent to fifty per cent. of such tax within thirty days of communication of the order, all proceedings in respect of the said notice shall be deemed to be concluded. Explanation 1.-For the purposes of section 73 and this section,- (i) the expression ―all proceedings in respect of the said notice shall not include proceedings under section 132; (ii) where the notice under the same proceedings is issued to the main person liable to pay tax and some other persons, and such proceedings against the main person have been concluded under section 73 or section 74, the proceedings against all the persons ....